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2019 (7) TMI 1985 - AT - Central ExciseCENVAT Credit - input services - designing and script writing of brochure and product catalogue and hotel / mandap keeper services - HELD THAT:- The issue relates to the admissibility of cenvat credit in respect of designing and script writing of brochure & product catalogue and mandap keeper, the very same services have been considered by this Tribunal in the appellant’s own case GMM PFAUDLER LIMITED VERSUS CCE & C. ANAND (S) [2017 (10) TMI 1638 - CESTAT AHMEDABAD], where it was 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. Vs. CE & ST Hyderabad - IV [2016 (11) TMI 858 - CESTAT HYDERABAD] and held in the favour of the assesses. From the above decision of this Tribunal, it can be seen that the very same services have been considered and cenvat credit was allowed. Appeal allowed.
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