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2017 (7) TMI 716 - AT - Central ExciseCENVAT credit - input services - whether the appellants are eligible to Cenvat credit of the service tax paid of input services claimed to have been used in or in relation to the manufacture of finished goods at their carton division? - Held that: - the flexible division where their head office also situated was undisputedly destroyed in fire in the year 2005. Therefore, all their manufacturing activities had been shifted to their carton division and accordingly the appellant had availed credit of the services received in the carton division between the periods October 2007 to December 2008 - The appellant had produced all the relevant record/ documents relating to the use of input services with the chartered accountant and got it verified. Thus, in absence of any contrary evidence, I do not find any reason not to accept that input services has been used and utilized in their carton division after destruction of the flexible division in 2005, when there has been no other manufacturing unit of the appellant - appeal allowed - decided in favor of appellant.
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