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2017 (6) TMI 157 - AT - Central ExciseCENVAT credit - various input services - Rule 2(l) of CCR, 2004 - structural activity for RBAU line media - Held that: - this service is not eligible input service - credit disallowed. Ticket charges - visa expenses - Held that: - this service fall in the definition of eligible input service and the appellants are entitled to the CENVAT credit of the same - reliance placed in the case of IVY Comptech Pvt. Ltd. vs. CCE, Hyderabad-II [2015 (9) TMI 1090 - CESTAT BANGALORE]. Cable specification preparation - Held that: - credit denied on the ground of lack of nexus between the said service and the output activity - denial upheld. Event management service - Held that: - events are undertaken for advertisement and promotion of the product of the company and therefore it is in relation to the business of the company - event management is covered as an input service - credit allowed. Group mediclaim insurance policy - Held that: - as the same is a requirement under Section 38 of the Employees State Insurance Act, 1948 which mandates that, all the employees in the factory shall be insured and the policy is taken on the life of the employees only and therefore, it is covered as an input service - credit allowed. The demand of interest and imposition of penalty is not justified as the appellant has availed the credit but did not utilize the same and they were having sufficient balance in their CENVAT account during the relevant period. Appeal allowed - decided partly in favor of appellant.
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