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2015 (4) TMI 645 - CESTAT CHENNAIDenial of Cenvat credit - security services availed for the factory and sales commission paid against Business Auxiliary Service availed - Held that:- Nexus of the expenditure on security services used for the factory and manufacture facility there at being not possible to be isolated, Rule 2(l) of the Cenvat Credit Rules, 2004 allows Cenvat credit on service tax paid to avail such service and sales promotion expenses being attributable to the service availed, input credit of service tax paid cannot be denied on the commission paid. Further, the service tax paid on the security service availed for protection of factory is admissible for existence of inextricable link between the services and the manufacturing facility for which that was used - Decided in favour of assessee.
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