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2017 (8) TMI 354 - AT - Central ExciseCenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services - Held that: - the matter is covered by the Tribunal’s decision in the case of Heidelberg Cement India Ltd. V/s Commissioner of C. EX., Bangalore-I [2016 (9) TMI 677 - CESTAT BANGALORE], where it was held that the service tax paid for providing Consultancy Services in relation to greenhouse gas emission reduction and carbon credit management service as per guidelines under the Koyoto Protocol falls under the definition of input service and the appellants are entitled to Cenvat credit and the impugned order denying the Cenvat credit on the said services on account of lack of nexus is wrong and not sustainable in law - appeal allowed - decided in favor of appellant.
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