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2016 (7) TMI 1102 - AT - Central ExciseDisallowance of credit on input services - whether fabrication services having been availed outside the factory are not eligible for credit as they do not qualify as input services? - Held that:- By bringing in the amendment vide Notification No.10/2008 dt. 01/03/2008 to the definition of input services w.e.f. 01/04/2008 a radical change was introduced expanding the clearances of final products upto the place of removal. Further in the case of Endurance Technology (P) Ltd. (2015 (6) TMI 82 - BOMBAY HIGH COURT ), the Hon’ble High Court of Bombay has categorically held that no such restriction is imposed. The arguments advanced by Revenue regarding fabrication services are untenable. All the other services for which the credit has been denied have been held to be eligible input services in a catena of judgments cited supra as these services would get covered under the activities relating to business. Denial of credit is unjustifiable - Decided in favour of assessee.
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