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2017 (9) TMI 1766 - AT - Central ExciseCENVAT Credit - various input services - commission agent service - advertising agency service - courier service - membership of subscription service - cleaning service - renting of immovable property services - insurance of vehicles used within the factory. Commission agent service - advertising agency service - courier service - membership of subscription service - Held that:- Tribunal in the case of the appellant itself INDO ALUSYS INDUSTRIES LIMITED VERSUS C.C.E., ALWAR [2016 (7) TMI 363 - CESTAT NEW DELHI] has allowed the Cenvat benefit on the taxable services i.e. commission agent service, advertising agency service, courier service and membership of subscription service - credit on these services allowed. Cleaning service - renting of immovable property services - Held that:- The said services were utilized in the head office of the appellant. Since, those services were not in connection with the manufacture of the final product in the factory, such services should not fall under the scope and ambit of ‘input services’ for availment of Cenvat credit - credit not allowed. Insurance of vehicles used within the factory - Held that:- The appellant had not produced any document to show that service tax has been paid for insuring the vehicles used within the factory. Thus, in absence of such substantiation, the Cenvat credit cannot be extended on the insurance service - credit not allowed. Appeal allowed in part.
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