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2014 (11) TMI 954 - CESTAT BANGALOREDenial of refund claim - CENVAT Credit - Held that:- Without a building, no manufacture can take place and therefore the service relating to building lease rent can be definitely said to be in or in relation to the manufacture. Similarly other services also are eligible. The observation of the original authority that fumigation charges has to be held as post-manufacturing expenses is not correct since without fumigation, the goods cannot be cleared and exported. In this case since the goods are exported, place of removal would be port and therefore the services upto the place of the removal would be covered. Overall, I find that all the services can be said to be in or in relation to the manufacture or are covered by the definition of input service - Decided against Revenue.
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