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2013 (4) TMI 381 - AT - Central ExciseAdmissibility of cenvat credit on the services related to the inputs not used in the manufacture of goods which are exported - Held that:- A.R. has rightly relied upon the judgment of Ford India Pvt. Ltd. Vs. CCE Chennai (2007 (3) TMI 86 - CESTAT,CHENNAI ) where the clarification dated 13.12.96 relied upon by the appellant was also considered. After considering all the aspects of the case it was held by Chennai CESTAT bench that credit, with respect services utilized only in the activity of trading of components, no cenvat credit is available on such components. On the same analogy the services used with respect to traded items will not be admissible when the services are utilized only for export of such traded items which are net used in the stream of manufacture - appeal filed by the appellant is dismissed.
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