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2016 (11) TMI 100 - AT - Central ExciseCENVAT credit - input services - Rule 2(l) of the CENVAT Credit Rules 2004 - legal services - repair and maintenance services of elevator - recovery u/r 14 of the CENVAT Credit Rules 2004 read with Section 11A of the Central Excise Act - Held that: - the disputed services namely legal services and erection and commissioning of elevator fall in the definition of input services as they are integrally connected with the business activities of the appellant. Reliance placed on the decision of CCE Nagpur Vs Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] where Hon’ble High Court of Bombay has given a very vide definition of input services which expression includes activities relating to business - credit allowed - appeal allowed - decided in favor of appellant.
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