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2016 (2) TMI 720 - AT - Central ExciseDenial of cenvat credit - original authority denied these credit mainly on the ground that these services are not used in or in relation to the manufacturing activities or clearance of final products - Held that:- In Hindustan Zinc Ltd. (2014 (7) TMI 485 - CESTAT NEW DELHI ) the Tribunal held that cenvat credit is eligible on insurance services for insuring plant, machinery and goods/cash in transit, vehicles and computers. In Endurance Technologies P. Ltd. (2011 (7) TMI 373 - CESTAT, MUMBAI) the Tribunal held that services of repair and maintenance of windmills for generation of electricity are eligible for credit. In Dolphin Automative System P. Ltd 2014 (2015 (3) TMI 297 - CESTAT NEW DELHI ) the Tribunal held that various services like cleaning services, legal services, management services, celeberation of annual day etc are eligible services for credit. In Ultratech Cement Ltd. (2010 (9) TMI 126 - CESTAT, MUMBAI ) the Tribunal held that credit on services used outside factory premises cannot be denied. Having examined the scope of input services now in dispute we find denial of credit on them is not legally sustainable. - Decided in favour of assessee
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