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2015 (9) TMI 822 - AT - Central ExciseAdmissibility of Cenvat Credit of Mobile Phone Services, Garden Maintenance Services and for fencing of the Factory Premises - held that:- It is observed from the Case Laws relied upon the appellant [2011 (9) TMI 509 - CESTAT, AHMEDABAD], and [2008 (9) TMI 190 - CESTAT, BANGALORE] that these services have been held to be entitled to Cenvat Credit. Some of these relied upon Case Laws are pertaining to the same appellant on Mobile Phone Services and Garden Maintenance Services. In the subsequent periods even first appellant’s authority and Adjudicating Authority have themselves allowed credit on the same issues - Decided in favour of assessee.
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