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2017 (1) TMI 1730 - AT - Central ExciseCENVAT Credit - input services - Air Travel Agent services - Maintenance and Repair service - Mandap Keeper service - Rent a cab service - Telephone services - allegation that credit has been availed on the basis of documents deposited by the ISD which were not input services for the respondent - HELD THAT:- Cenvat Credit is allowable in respect of the subject services - It is also a settled position of law that the Regional Import Officers / Head Office registered as ISD can distribute the credit availed on various services to all manufacturing units as per standard method devised by them. The Commissioner (A) in the impugned order has also agreed and come to the conclusion that expenses on the subject services have been incurred and formed part of the goods included by the respondent unit in manufacturing and marketing of cement and cement clinkers. Accordingly, he has held that same are relatable to business activity and the Cenvat Credit on subject services has been rightly taken. Credit allowed - appeal dismissed - decided against Revenue.
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