Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 860 - AT - Central ExciseCENVAT credit - inputs and input services - LPG cylinders - telecom services - marketing services - maintenance/repair services - whether the LPG cylinders used for transporting finished goods from factory to store room in forklifts is eligible for credit is decided in the case of Bajaj Auto Ltd. [2010 (12) TMI 979 - CESTAT, MUMBAI] - Held that: - it was held in the case that the credit on LPG cylinders used for running canteen, which was maintained for workers under the Factory Act, 1948 was held to be eligible. In the present case, the LPG cylinders were used to function the forklifts in order to facilitate movement of goods within the factory. Following the judgment I hold that credit on LPG cylinders is admissible. Telecom services - marketing services - maintenance/repair services - Held that: - these services fall within the inclusive part of the definition. The original authority has denied the credit stating that, maintenance and repair services were availed in respect of vendors premises. On perusal of the definition of input service it can be seen that the marketing/sales promotion services fall within the inclusive part of the definition. The same has been considered and analysed in the judgment referred in M/s Hindustan Coca Cola Beverages (P) Ltd., [2010 (4) TMI 323 - CESTAT, BANGALORE]. Disallowance of credit on inputs as well as input services is unjustified - appeal allowed.
|