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2013 (7) TMI 566 - CESTAT NEW DELHIAvailment of input service credit – Held that:- Cenvat credit denied on the ground that repair and maintenance services obtained by the appellant for the cooler and refrigerator which are installed at the dealers premises cannot be held to be input services inasmuch as the same have no nexus with the manufacturing activities – Decided against the assessee. Limitation - Appellant was making entries of the credit availed by them in their statutory records and filing proper returns also – Held that:- Appellants cannot be charged with any malafide for entertaining a view that he was entitled to input services credit, which was duly reflected in the statutory records – Decided in favor of Assessee.
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