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2016 (1) TMI 18 - AT - Central ExciseCenvat Credit - Eligible input services - nexus with manufacturing activity - input services such as canteen, construction, courier, vehicle insurance, mobile bill and security services and other services rendered at their units at Chennai, Assam and Uttarkhand - Held that:- Cenvat credit on construction and maintenance service and outdoor catering/canteen service, prior to the amendment made to the definitions to input services under Rule 2(l) of the Cenvat Credit Rules, 2004 w.e.f. 01-04-2011, is an eligible input service. The demand being held as ineligible cenvat credit of service tax and the penalty imposed is liable to be set aside. - Decided in favor of assessee.
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