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2017 (6) TMI 795 - AT - Central Excise100% EOU - Refund of CENVAT credit - Banking and Other Financial Charges - Cargo Handling Services - denial on the ground that all the input services are not used in or in relation to the manufacture of goods - Held that: - both the input services viz. Banking and Other Financial Charges and also Cargo Handling Services fall in the definition of input service as held in the case of CCE, Nagpur Vs. Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein the input service definition has given very wide interpretation to include any service in relation to business - in the absence of these input services it is very difficult for the appellant to affect the export of goods - appeal allowed - decided in favor of appellant.
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