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2016 (10) TMI 616 - AT - Central ExciseCENVAT credit - manpower recruitment services - outward transportation of one of the exempted goods press mud - whether during the period October 2005 to June 2010, the appellant having paid the service tax on outward transportation of one of the exempted goods press mud, is eligible to avail the service tax credit and use the same for discharging central excise duty on service tax liability? - Held that: - reliance placed on the decision of Commissioner of Central Excise, Kolhapur Versus M/s. Shree Chh Shahu Ssk Ltd.[2015 (2) TMI 265 - CESTAT MUMBAI] where it was held that manpower also consumed for the purpose of handling waste and compost etc. is an essential part of manufacture of the product being excisable goods, etc. and accordingly, the same is fully allowable. The issue is similar as decided in the case of M/s. Shree Chh Shahu Ssk Ltd. - denial of CENVAT credit not justified - appeal allowed - decided in favor of appellant.
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