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2014 (8) TMI 219 - AT - Central ExciseDenial of CENVAT Credit - whether CENVAT credit of services like document processing charges paid by the appellant is admissible or otherwise - Held that:- The services of document processing are availed by the appellant for processing of export related documents from the place of removal to the point of export and also for claiming of rebate claims from the Central Excise department after export of the goods. Proper flow of funds for manufacturing activity/business of a unit are required as financial management where such finances are arranged from the banking channels or by speedy recovery of amounts due from clients or from any government department. Prima-facie, appellant has made out a case for complete waiver of the confirmed dues as the services for document processing can be considered as a service in relation to managing the finances of the appellant - Stay granted.
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