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2017 (7) TMI 1028 - AT - Central Excise100% EOU - Refund claim - input services - Interior Decorator service - Courier Service - Banking and Financial Service - Air Travel Agent Service - Rent-a-cab service - denial on the ground of nexus - Held that: - the appellant being a 100% EOU and on the undisputed fact that during the relevant quarter i.e. January 2007 to March 2007 entire manufactured goods have been exported, there is no need of any co-relation to be established. The co-relation is required only when the part manufactured goods is exported and part is cleared in the domestic market - all the services were held as admissible input service and cenvat credit is admissible - appeal allowed - decided in favor of appellant.
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