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2017 (10) TMI 1638 - AT - Central ExciseCENVAT Credit - input services - Hotel Services/Mandap Keeper Services - Designing and Scrip Writing Services - HELD THAT:- Both the lower authorities have not considered the provisions of definition of Input Services as per Rule 2 (l) of CCR, 2004 in its correct perspective. Similar issue of availment of Cenvat on the Design Services and Accommodation Services was considered by Tribunal Bench in the case of M/S. DR. REDDY'S LABORATORIES LTD. VERSUS CC, CE&ST, HYDERABAD-IV [2016 (11) TMI 858 - CESTAT HYDERABAD] and held in the favour of the assesses. The ratio of the aforesaid decision of M/s Dr. Reddys Laboratories Ltd would apply in this case - the impugned order is unsustainable and liable to be set-aside - Appeal allowed.
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