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2017 (1) TMI 1129 - AT - Central ExciseCENVAT credit - Business Support Services - Appellant is availing the services of M/s. Keybell Solutions Ltd. for keeping a track of the movement of trucks, known as "Truck Khoj services" - eligible input services or not? - denial on the ground that the use of the services was post the clearance of the goods - Held that: - It is to be noted that the definition of ‘input services' when used by a manufacturer has two parts - it is used directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal. The definition also has an inclusive part within which comes the disputed service. It is the outlook of any manufacturer not only to manufacture the goods but also to ensure timely delivery of goods upto the ultimate destination. With technological advances it is now possible, through software packages, to track safe delivery of the goods loaded in the trucks until the premises of the customer - the said service qualifies as input service because the service has been used in or in relation to manufacture and clearance of the finished products upto the premises of the customer. CENVAT credit allowed - Appeal allowed - decided in favor of appellant.
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