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2013 (7) TMI 499 - AT - Central ExciseCenvat Credit - On Input Services of GTA Services for the manufacture of lead, zinc and other metal concentrates falling under Chapter 26 of the Central Excise Tariff – Credit availed of service tax paid on freight for procurement of cement under Goods Transport Agency service - Cement not eligible input and therefore freight charges paid for inward transportation of cement not be treated as input service utilised for manufacture of final product and as such, credit availed by the respondent is not admissible - Held that:- Under Rule 2(l) of the Cenvat Credit Rules means, input service used in relation to setting up, modernization, renovation or repairs of the factory. As per the decision of the Supreme Court in the case of Vikram Cement [2006 (2) TMI 1 - Supreme court] the mines are to be treated as factory area. Therefore transportation of cement used for repair/ renovation within the mines is very much under this definition of input services - Cenvat credit in respect of GTA services for bringing the cement inside their factory allowed – Decided against the Revenue.
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