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2016 (1) TMI 1154 - AT - Central ExciseDenial of CENVAT credit - air travel agents service - reliance placed in the decision of the case of Semco Electrical P. Ltd. [2009 (12) TMI 143 - CESTAT, MUMBAI] where it was held that the appellant was entitled to the Cenvat Credit availed on the services which were used in relation to the manufacture of final product or used in relation to the business activity and in the instant case the service used by the appellant were in relation to the business activity. Thus, the appellant were entitled to refund of service tax - Held that: - The above decision of the Tribunal applies to the facts of the case. In view of the above cited decision, the impugned order is liable to be set aside - appeal allowed - credit allowed - decided in favor of appellant.
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