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2016 (10) TMI 1140 - AT - Central ExciseCENVAT credit - input service - Auction service - Insurance service - Outdoor catering service - Rent a cab service - Outward transportation factory to consumer - Held that: - all the services in question are eligible for Cenvat credit under Rule 3(1) of Cenvat Credit Rules, 2004, as held in various decisions - It is made clear that auction service involving credit of ₹ 2163/- is also eligible for Cenvat credit as this is concerned with the activities relating to business and in the light of the contents of the definition of input service given in Rule 2(l) of CCR. Reliance placed in the case of Madras Cement Ltd. Vs. Additional Commissioner of Central Excise, Bangalore [2015 (7) TMI 1001 - KARNATAKA HIGH COURT], CCE, Bangalore Vs. Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] and CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Appeal allowed - decided in favor of appellant.
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