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2013 (10) TMI 792 - AT - Central ExciseCENVAT Credit on Input Services – nexus of input services with manufacturing - Waiver of Pre-deposit – Held that:- The demand is confirmed on a ground different from what was proposed in the SCN - during the relevant time there was no stipulation that the services cannot be assigned or transferred to any one factory for payment of duty on final products - there was no distribution but it was only transfer and that was the reason why the applicant was not registered as input service distributor – At any rate, this was not a ground in the Show Cause Notice - The inclusive part of the definition of input services that many services of same nature as the impugned services are specifically included - brand promotion is on the same footing as sales promotion - it is to be kept in mind that services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible - It is this aspect which comes out from the inclusive part of the definition - waiver of pre-deposit of dues granted during pendency of the appeals – Stay granted.
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