Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1748 - HC - Central ExciseCENVAT credit - input services - statutory compliances - Whether an activity carried out in compliance of statutory requirement under a particular Act alone would make the said activity/service as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 especially when such service/activity has no nexus in or integral connection to the manufacture of final product? HELD THAT:- The decision in the case of Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], was taken note of by the Division Bench of this Court in the case of Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT], and it was held that when the employer spends money to maintain factory premises in an eco-friendly manner based upon the directives issued by the Statutory Authorities, the tax paid on such services would form part of the costs of the final product, that the same would fall within the ambit of ‘input services’ and that the assessee is entitled to claim the benefit. The Tribunal rightly decided the issue in favour of the assessee - appeal dismissed - decided in favor of assessee.
|