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2013 (3) TMI 503 - CESTAT MUMBAICenvat Credit denied on services used for the civil construction work for pollution control equipment, consulting services and , transportation service, clearing and forwarding charges, legal charges etc. - Held that:- The applicant has a strong case in view of the definition of inputs as provided under Cenvat Credit Rules, 2004 that the input service means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services in respect of the business activity. Pre-deposit of the dues is therefore waived and recovery thereof waived for hearing of the appeal.
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