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2015 (1) TMI 991 - AT - Central ExciseCENVAT Credit - Credit availed in respect of various services - appellant is availing CENVAT Credit in respect of Service Tax paid on expenses for various services, which were not considered as input service for the appellant like, insurance for transit (report) service, transport insurance being beyond the place of removal, brokerage charges, subscription fees, Credit card services etc. for the period - Held that:- under Rule 2(l) input includes not only expenses directly related but also indirectly related to the business of manufacturing - services in question are input services for the appellant manufacturer - Decided in favour of assessee.
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