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2014 (5) TMI 451 - AT - Central ExciseCENVAT Credit - immovable property rent - Credit of service tax paid on ‘immovable property rent' on sales office has been denied on the ground that the same has been availed after the ‘place of removal' and therefore, is not covered under the definition of ‘input services' - Held that:- It can be seen that words "up to the place of removal" figures in two places. The first is after word 'storage' and second is after 'outward transportation'. This would show that while defining 'input services' wherever it is required and wherever the credit is to be restricted 'up to the place of removal', the relevant words were followed by suffix "up to the place of removal". In the Circumstances, I consider that the appellant has made out prima facie case for complete waiver of pre-deposit - Stay granted.
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