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2013 (7) TMI 674 - AT - Central ExciseCenvat Credit on Input Services to be used in for the manufacturing of goods – Service provided of gardening, housekeeping and construction of compound wall and availed the CENVAT Credit – Alleged that all the services on which credit is allowed, is not required for the purpose of manufacturing activity of the respondent-assessee – Held that:- Relying upon the decision in the cases of CCE Pune Vs Raymond Zambaiti Pvt. Ltd. [2010 (3) TMI 402 - CESTAT, MUMBAI] ; CCE Hyderabad Vs Voith Turbo Pvt. Ltd. [2010 (8) TMI 229 - CESTAT, BANGALORE ] held that housekeeping, gardening services and construction of compound wall are the services which are required in furtherance of business activity and manufacturing of final product. I find that there is no dispute that the appellant is manufacturer of a final product and the services were rendered in respect of such unit – Cenvat Credit allowed – Decided against the Revenue.
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