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2015 (7) TMI 623 - AT - Central ExciseDenial of CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Held that:- According to proviso to Rule 3, a manufacturer or purchaser of final product can take credit of duty paid on any input service received by him. Unlike in the case of inputs where credit can be taken only when it is received in the factory, in respect of input service there is no such restriction. Under the circumstances, the credit is admissible to the appellant so long as he is a manufacturer or purchaser of final products and such final products are liable to duty and cleared on payment of duty. Further it can also be said that such input services have been used in or in relation to a manufacture of final product. Therefore credit is admissible - Decided in favour of assessee.
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