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2013 (9) TMI 846 - AT - Central ExciseCENVAT Credit - input services - services were performed after the place of removal – Held that:- Assessee was entitled to avail input service credit on the services availed by them in the course of their business of manufacturing - appellant has availed all the services in the course of business of manufacturing - appellant was entitled to avail input service credit on the services – Following JSW Steel Ltd. vs. CCE Thane I [2012 (12) TMI 141 - CESTAT, MUMBAI] - For material handling and terminal handling etc. place of removal was the port of export. Waiver of Pre-deposit – Interest and Penalty u/s 15(2) - The assesse had able to make out a case for 100% waiver of pre-deposit of all the dues adjudged - stay granted.
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