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2015 (12) TMI 1099 - AT - Central ExciseCENVAT Credit - whether the services of storage and warehousing and insurance services would qualify to be input services within the meaning of the definition input services given under Rule 2(l) of the Cenvat Credit Rules - Held that:- Tribunal in appellants own case in appeal Nos. E/125, 1384/11 and E/85723/13 for the different period, has categorically held that storage and warehousing charges as well as insurance premium are eligible as input services. This Tribunal while holding the storage and warehousing services as input services relied upon the Honble High Court of Andhra Pradesh in the case of CCE vs. Sai Sahmita Storages P. Ltd. reported in [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] wherein the Honble High Court has held that storage and warehousing charges are eligible input services as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. - Decided in favour of assessee.
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