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2015 (3) TMI 423 - AT - Central ExciseDenial of CENVAT Credit - failure to co-relate the pest control services with the manufacturing of final product - commission has been paid under Business Auxiliary Service - Held that:- Any service availed by a manufacturer of excisable goods, in the course of their business, is entitled for input service credit. Admittedly, in this case the commission has been paid by the appellant for procuring the inputs and the pest control has been done in their factory for cleanliness of the factory. In these circumstances, I hold that the appellant has availed these services in the course of their business of manufacturing of excisable goods. Therefore, the appellant is entitled for inputs service credit. Accordingly, the impugned order is set aside - Decided in favour of assesse.
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