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2016 (11) TMI 420 - AT - Central ExciseWhether the appellant is entitle for the Cenvat credit on the services namely maintenance of Xerox machine installed in the appellant’s factory and Services of Cars? - Held that: - reliance placed in the decision of the case of Commissioner of C. Ex. Nagpur Vs. Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT ] where it was held that activity related to business activities integrally connected with business of assessees therefore the credit on such activity which is in relation to business is input service. There is no dispute that photocopier and cars are used for the factories activity which is related to the business activity of the appellant. Hence the services received in respect of photocopier and cars falls within the category of activity in relation to the business - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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