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2013 (3) TMI 475 - AT - Central ExciseAvailing Cenvat Credit of on input service - Post manufacturing activity - Definition of Input service - Held that:- There is a clear nexus between these expenses with the goods manufactured by the appellant. Therefore, the said Insurance Services are used by the appellant only in relation to activities relating to their business of manufacture of final products. So the service tax paid on such “input service” is eligible for taking cenvat credit. The present case is covered under the Tribunal’s decision in the case of M/s. Reliance Industries Ltd. v. C.C.E., Rajkot reported in 2009 (14) S.T.R. 287 (Tri. - Ahmd.)
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