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2017 (1) TMI 16 - AT - Central ExciseRefund of unutilized cenvat credit - credit on Car Rentals, CHA Service, Chartered Accountant, Courier, Travel Agency, Professional fees, Goods Transport Service, Machine Maintenance, Bank Charge Service, Security Service, Goods Testing - denial on the ground that the said services are not used in the manufacture of final products - Held that: - there is nothing wrong in the impugned order allowing refund of unutilized accumulated cenvat credit of input services. The original authority has allowed cenvat credit after proper verification of the records of the respondents and all these services on which credit has been availed have been held to be input services - credit allowed - appeal dismissed - decided against Revenue.
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