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2017 (7) TMI 17 - AT - Central ExciseCENVAT credit - input services - servicing of Air-Conditioners - Civil Works and Road Works at Bellary Road office - rental charges for space for coolers at malls - cooler maintenance and repair services - Held that: - the disputed services on which cenvat credit has been denied fall in the definition of input service as provided in Rule 2(l) of Cenvat Credit Rules, 2004 - the issue is squarely covered in favour of the appellant by the decision in the case of M/s. Carrier Airconditioning & Refrigeration Ltd. Versus CCE, Gurgaon [2016 (3) TMI 124 - CESTAT NEW DELHI] and Commissioner of S.T., Mumbai-II Versus MMS Maritime (India) Pvt. Ltd. [2016 (5) TMI 682 - CESTAT MUMBAI] - credit allowed - appeal allowed - decided in favor of appellant.
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