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2013 (5) TMI 244 - AT - Central ExciseCenvat credit denied - travel agents services on the basis of invoices issued by the Head Office as input service distributor - Held that:- There is no dispute that journeys in respect of which the same had been received, had been undertaken by the officers of the appellant company in connection with company’s business. Thus cenvat credit would be admissible in respect of this service - in favour of assessee. Services of maintenance of the Head office - Held that:- It has to be treated as in relation to manufacturing of business of the appellant. Therefore, this service would also be covered by the definition of input service - in favour of assessee.
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