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2017 (11) TMI 2031 - AT - Central ExciseCENVAT Credit - input services - Design charges-brochures catalogues - Valuation of land and factory - Services charges towards 50 years celebration - Management consultancy service - Annual Membership subscription to industry association - Repairs and Maintenance service - Photocopy services - and Hotel Accommodation charges relating to office work - HELD THAT:- The admissibility of credit on the above services is covered by the judgment of this Tribunal in the case of M/S RELIANCE INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LTU, MUMBAI [2016 (8) TMI 123 - CESTAT MUMBAI], M/S HCL TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE AND SERVICE TAX, NOIDA [2015 (9) TMI 1037 - CESTAT NEW DELHI] and TOYOTA KIRLOSKAR MOTOR PVT. LTD. VERSUS CCE., LTU, BANGALORE [2011 (3) TMI 1373 - KARNATAKA HIGH COURT]. In the aforesaid judgments the service tax paid on the various disputed services have been held to be eligible to credit being input services as defined under Rule 2(l) of CCR, 2004. The impugned order is set aside and the appeal is allowed.
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