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2016 (6) TMI 463 - AT - Central ExciseClaim of CENVAT credit of service tax paid on clearing and forwarding charges, subscription to association or clubs and periodicals, inspection and freight charges - Held that:- It is not in dispute that the respondent is an exporter/domestic seller of sugar. Therefore, availing of services of C&F agent is nothing uncommon. Similarly, pre-dispatch inspection is conducted to ensure quality. So also freight charges are incurred to make the goods available at seaport/domestic market and buyers. All the three services are integrally connected to export/domestic sales for which the service tax paid thereon claimed as CENVAT credit is allowed. So far as subscription of association/clubs/periodicals is concerned, that does not have any integral connection to manufacture for which no CENVAT credit of the service tax paid thereon is admissible. This is the consistent view of this Bench. - Decided partly in favour of revenue Finding no malafide in respect of the claim of CENVAT credit on subscription of association/club/periods made by appellant, there shall be no penalty.
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