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2015 (7) TMI 1154 - AT - Service TaxCenvat credit - Rule 2(I) of CENVAT Credit Rules 2004 - Input Service Distributor - Held that: - The electricity so generated at the premises of JKWCW was transmitted to the premises of the appellant and used for manufacture of grey cement, without which the factory cannot run or operate - the conditions enumerated in Rule 7 of the said rules have been duly complied with by JKWCW in the capacity of ISD in-as-much-as the credit has been distributed against the valid documents referred to In Rule 9 and the credit distributed does not exceed the amount of service tax paid thereon - Since the final product manufactured by the appellant is not exempted from payment of duty credit distributed by JKWCW on the strength of valid documents, is available to the appellant as CENVAT credit, for payment of duty on removal of final product - Appeal allowed.
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