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2017 (3) TMI 857 - AT - Central ExciseCENVAT credit - Business Auxiliary Service/Business Support Service - Insurance Auxiliary Service - Outdoor Catering Service - Construction Service - Held that: - In the relevant period, the definition of ‘Input Services’ under Rule 2(l) of CCR, 2004, in the inclusive part, input services used in relation to business such as accounting, auditing, training etc. are specifically included. The definition is itself very wide to include the services used by the manufacturer by directly/indirectly in relation to final product and clearance of final product - credit allowed - appeal allowed - decided in favor of appellant.
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