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2014 (5) TMI 409 - AT - Central ExciseCHA Services - input services - nexus with manufacturing activity - Whether the service tax paid by the applicant on the CHA services availed by them is admissible or not - Held that:- Definition of input service given in Rule 2 (1) of the Cenvat Credit Rules, 1994 is quite comprehensive. However, every assessee taking cenvat credit of input service has to establish that such services are utilized in relation to manufacturing active ity. In the event of CHA services availed by appellants, it was required to be shown that these services are utilized for clearance of inputs under specific bills of entry in order to establish that such services are utilized in bringing raw materials etc. by the respondents. In absence to such correlation, simply a C.A. Certificate cannot be made as a basis for allowing cenvat credit - Decided against assessee.
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