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2016 (6) TMI 320 - CESTAT KOLKATAAdmissibility of Cenvat credit - Services regarding valuation of fixed assets - No evidence furnished regarding services availed pertaining to manufacturing unit or not - Held that:- as per Rule 2 (l) of the Cenvat Credit Rules, 2004, accounts relating to business such as accounting, financing will be covered within the definition of input service. Accordingly, valuation of the fixed assets got done by the Appellant with respect to manufacturing activities will have to be considered as an activity in relation to the manufacture of the goods. Cenvat Credit of such services will thus be admissible to the Appellant. - Decided in favour of appellant with consequential relief
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