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2016 (7) TMI 593 - AT - Central ExciseCENVAT credit on service tax paid availing the security service - Held that:- When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for protection of the goods. Therefore the service tax suffered in respect of security service availed cannot be said to be out of the zone of consideration of the input service. Accordingly, the service tax paid availing the security service entitles the appellant to the CENVAT credit. See Ramala Sahkari Chini Mills Ltd. Versus Commissioner Central Excise, Meerut-I [2016 (2) TMI 902 - SUPREME COURT] - Decided in favour of assessee
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