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2016 (1) TMI 818 - AT - Central ExciseErroneous availment of CENVAT credit in respect of maintenance of green belt to reduce pollution - Held that:- When appellant is manufacturer of cement and control of pollution in factory area is an indispensable necessity. Therefore, CENVAT credit on that count is allowed. Outdoor catering service - disallowance of CENVAT credit against the appellant - Held that:- There is no finding by the Commissioner (Appeals) in the appeal that service of caterer was not utilized for the factory with a view to comply to the provisions of Factories Act. In such an event, when it did not rule out the utility of service to factory workers, disallowance is uncalled for.
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