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2019 (5) TMI 1760 - AT - Central ExciseCENVAT Credit - input services - telephone service - insurance services - canteen services - courier services - Air travel services and - rent-a-cab services - period April, 2011 to March, 2016 - HELD THAT:- In sofar as insurance and canteen services are concerned, the same are disallowable only when provided to a particular employee. Under the admitted facts, these services are provided to group of employees. The same is allowable as input service. Air Travel Service - HELD THAT:- There is no allegation that such services are provided to any employee on vacation or for home travel. Under the undisputed fact that the Air Travel is received in respect to travel purposes for business, the same is held to be allowable under Rule 2 (l) of CCR. Rent-a-cab - HELD THAT:- The same is allowable as input service. Appeal allowed - decided in favor of appellant.
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