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2013 (5) TMI 164 - AT - Central ExciseDenial of credit - Port services - Held that:- In respect of credit of port services, the issue is covered by the decision in the case of CCE, Jaipur vs. Hindustan Zinc Ltd. [2012 (12) TMI 105 - CESTAT NEW DELHI] whereby the Tribunal after relying upon the earlier decision held against the Revenue. In favour of assessee. Denial of credit - Imposition of penalty - Catering services - Held that:- There is no finding in the adjudication order as well as order of Commissioner (Appeals) while denying the credit in this regard. In the case of CCE, Nagpur vs. Ultratech Cement Ltd. reported in [2010 (10) TMI 13 - BOMBAY HIGH COURT] Tribunal allowed the credit on catering service. Thus, applicant is not liable for any penalty in this regard.
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