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2017 (9) TMI 1659 - AT - Central ExciseCENVAT credit - Input services - services provided to job workers while doing their job worker - Rule 4(5) of CCR - Held that: - none of the rules prescribes that the input services on which credit is to be availed have to be used within the premises of the person manufacturing the goods - It is not in doubt that the said services are used in the premises of the job worker who is doing job work on the goods being manufactured by the appellant. Thus it is apparent that the said services have been used for the manufacture of the final product cleared by the appellant though indirectly - credit allowed - appeal allowed - decided in favor of appellant.
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