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2016 (8) TMI 1213 - AT - Central ExciseCENVAT credit - input services - repair of staff quarters, lighting works, water works, construction of wagon loading platform, works at loading shed, retreading of dumper tyres, garage maintenance, road cleaning, survey work of mines, mud cleaning works, railway sliding works, maintenance at cement units. etc. - denial on account of nexus - Held that: - in a plethora of judgments, the Tribunal as well as several High Courts have held that almost all activities related to business of manufacture would be covered by the definition of input service during the period prior to 01-04-2011 - credit allowed - appeal dismissed - decided against Revenue.
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