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2017 (3) TMI 844 - AT - Central ExciseCENVAT credit - Outdoor Catering Service - denial on the ground that the said Input Service credit as it was not used in relation to manufacture of their finished goods or used beyond the place of removal and hence not covered under the definition of “Input Service” as per Rule 2(l) of CCR, 2004 - Held that: - Service Tax paid in relation to “Outdoor catering Service” is covered under the scope of “Input Services” as defined u/r 2(l) of the CCR 2004 as held in the case of M/s Ultratech Cements Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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