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2014 (1) TMI 55 - AT - Central ExciseServices in relation to manufacture of goods OR not - Denial of credit on banking and financial services and business auxiliary services – Held that:- The appellant paid the service tax as recipient of service under the reverse charge mechanism in respect of banking and financial services and business auxiliary service - There is no evidence on record to show that these services are not in relation to the goods manufactured and exported by the appellant - The services are specifically covered under the definition of ‘input service' – there was merit in assessee’s contention – order set aside – decided in favour of Assessee.
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