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2017 (8) TMI 1502 - AT - Central ExciseCENVAT Credit - input services - services pertained to development work of underground mines and fan installation in the mines for the purpose of ventilation - Held that:- It appears that the services were carried out to obtain sufficient quantity of raw material, of course outside the factory premises but within the mining area. So, these services are connected with the manufacture of the final product and prima facie eligible for cenvat credit - case remanded back to adjudicating authority for fresh decision after examining the nexus between the services and the final product of the appellant - appeal allowed by way of remand.
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