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2016 (11) TMI 408 - AT - Central ExciseCenvat credit - Consulting Engineers Services - Rule 6(1) of Cenvat Credit Rules, 2004 - Held that: - the issue involved in this case is regarding the eligibility to avail cenvat credit on the input services which are used in ERC which manufactured/ developed prototype of cars - It is seen that any service used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of final products would be eligible for Cenvat credit. When a manufacturer receives “Consulting Engineer’s Service” for the design of the vehicle and utilised those services in the manufacture of prototypes, the usage is in relation to the manufacture of vehicles - Decided in favor of the assessee.
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