Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1159 - AT - Service TaxDenial of CENVAT Credit - whether appellant is entitled to avail Cenvat Credit on inputs and capital goods used exclusively for R & D and Quality Control Laboratory situated inside the factory premises - Held that:- Appellant is using the Laboratory for carrying out tests regarding necessary colour texture to the plastic granule as per specifications and requirements of the customers, to match the specifications as per global norms and also for developing new products for the customers etc. Appellant will have to meet the specifications of the customers, before the products are manufactured and cleared on payment of duty, by suitable tests and norm fixation. Such an activity in R&D and Quality Control Laboratory is essential for manufacture of finished goods and has to be held as in relation to manufacture of excisable goods and will be eligible to Cenvat Credit under CCR. - Decided in favour of assessee.
|