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2014 (10) TMI 676 - AT - Central ExciseWaiver of pre deposit - Denial of Cenvat credit - various input services - scope of the term "activities relating to business" - Held that:- Disputed services indicated should merit consideration as 'input service', since those services are used in relation to the business of manufacture of final product by the appellant. However, I find from the impugned order that the Cenvat credit has been denied on some of the taxable services for non-submission of documents, substantiating the eligibility for taking credit. Therefore, considering the fact that the appellant had not properly presented its case even in two rounds of litigation before the adjudicating authority, I direct the appellant to make a pre-deposit - Thereafter, the adjudicating authority shall decide the matter of eligibility of Cenvat credit on the disputed services upon verification of the relevant documents after providing opportunity of hearing to the appellant - Decided partly in favour of assessee.
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