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2012 (12) TMI 265 - AT - Central ExciseEligibility for Cenvat credit - nexus with the manufacture of final products – input service - manufacture sugar and molasses - services of the insurance of - plant and machinery including breakdown of machinery, company’s vehicles, employees in respect of medical claim (Medi-claim), stock of finished goods (sugar) and molasses (by product) kept in the factory, cash in safe and transit; and finished goods (sugar) in transit - According to Department services have no nexus with the manufacture of final products – Held that:- Any prudent businessman in manufacturing business would insure his plant and machinery, goods in storage, cash in transit and goods in transit if his sales are on FOR destination basis - services are integrally connected with the manufacturing business of an assessee and the same have to be treated as “activities relating to business” and hence covered by the definition of input service - appellant plead that the lower authorities decided the case against them without giving them opportunity to produce these documents - Since these documents go to the root of the matter, the miscellaneous application filed by the appellant for admitting this additional evidence is allowed - appellant’s claim regarding Cenvat credit can be examined with regard to these documents only by the original adjudicating authority, tine matter has to be remanded to the original adjudicating authority
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