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2016 (10) TMI 232 - AT - Central ExciseDenial of CENVAT credit - manufacturers of Cast Articles of Iron and Aluminium - whether the services are input service eligible for CENVAT credit? - courier service - Held that: - the issue already decided in the case of M/s. Servall Engineering Works Pvt. Ltd. Versus CCE, Salem[2016 (5) TMI 889 - CESTAT CHENNAI] where it was held that so far as services related to cell phone, courier agency as well as telephone operator services are concerned, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant. Therefore, CENVAT credit claimed in respect of service tax paid thereon are allowed - CENVAT credit allowed on courier service. Noise Monitoring service - Held that: - the said service is a pollution control requirement to run the factory. The said equipment is used to control the noise levels in the factory providing an equitable work atmosphere to the workers. The said service used for the welfare of the employees and is essential for the manufacturing activity - credit eligible. O & M of RO plant - Held that: - the said service is used for purification of the water used for the manufacturing activity. Manufacturing activity also requires purified water without which the quality of production cannot be maintained. Hence the credit is eligible on the said service. AMC service for pest control equipment - Held that: - AMC service for pest control equipment is essential as the said service is used for proper functioning of the factory. It is indispensible in the manufacturing process as it is vital to keep the machines and the manufactured products without the risk of damage - the said service eligible for credit. Appeal allowed - decided in favor of appellant.
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