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2017 (4) TMI 427 - AT - Central ExciseCENVAT credit - travel for marketting - Survey and Mapping Service - C&F agency service - services of Consulting Engineer and Management Consultant - subscription services - mechanical disallowance - Held that: - Integral connection of the expenses to the manufacturer appears and there is inextricable link between these two. Therefore appellant succeeds in its claim and in view of the relief granted substantially, there shall be no penalty. Repairs and maintenance service - Held that: - they are integral part of the manufacturing concern for which denial of CENVAT credit of the service tax paid on such services is ruled out. Air Travel Agency service - tour operator services - Held that: - services of such agencies were used to book tickets and carry out the travel by the officers for marketing as well as business promotion. Therefore Cenvat credit of the paid on such services is allowed. The renting service availed relating to regional sales office service was for the purpose of business for which CENVAT credit is allowable. Appeal allowed - decided in favor of appellant.
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