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2015 (3) TMI 169 - AT - Central ExciseDenial of CENVAT Credit - Trading activity - Held that:- Appellant had availed credit of service tax paid on the services which are used for trading activity. As per the Cenvat Credit Rules, the credit of service tax is available to the manufacturer or provider of output service if such services are used for manufacture or providing output service. In the present case, the appellants are undertaking the trading activity which is neither a manufacturing activity not output service. The Tribunal in the case of Mercedes Benz India Pvt. Ltd. (2014 (4) TMI 12 - CESTAT MUMBAI) upheld the confirmation of demand and imposition of penalties which were made on the same grounds. In these circumstances, I find no infirmity in the impugned order - Decided against assesse.
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