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2017 (6) TMI 799 - AT - Central ExciseRefund claim of CENVAT credit - banking and financial services - cleaning activity - consulting engineering - outdoor catering - air travel agents - printer rental charges - reinforcement sprips lab charges - projector hire charges - business auxiliary service - management consultancy service - denial on the ground of nexus - Held that: - the various decisions rendered by the higher judicial fora where all the services have been specifically held to be input services - In the case of CCE vs. Ultratech Cements [2010 (10) TMI 13 - BOMBAY HIGH COURT], the Bombay High Court held that the definition of input service is very wide and not only covers services used directly or indirectly used in or in relation to the manufacture of final products but also includes other services which have direct nexus with the manufacture of final products. The appeals of the appellant subject to verification by the original authority - appeal allowed by way of remand.
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