Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1463 - AT - Central ExciseCenvat credit - availed input service credit towards service tax on full value of crushing charges paid for the entire crushing quantity of iron ore - short receipt of 2258.110 M.T. of iron ore - Held that:- the crushing charges charged by the job workers are confirming to the definition of “input service”. Further, the said service having been received by the appellant and duly accounted for, based on the valid service tax invoice, the statutory requirements contained in the cenvat statute had been duly complied with for taking the cenvat credit. Further, it is found that there is no stipulation or embargo created in the cenvat statute in dealing with such an event for denial of cenvat benefit. Therefore, denial of cenvat credit is not in conformity with the Cenvat Credit Rules. - Decided in favour of appellant
|