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2016 (12) TMI 1161 - AT - Central ExciseCENVAT credit - Outdoor Catering Services - Group Insurance Services - denial on the ground that these activities are not in relation to the appellant’s manufacturing activity - Held that: - In the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that credit with respect to ‘Outdoor Catering Services’ is admissible - Hon’ble Karnataka High Court in the case of CCE & ST, LTU, Bangalore v. Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] also held that such credit on ‘Group Insurance Services’ is admissible - credit allowed - decided in favor of appellant-assessee.
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