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2017 (8) TMI 1043 - AT - Central ExciseCENVAT credit - various input services - denial on the ground of nexus - The contention of Revenue is that the appellants could not established that the said services were used in or in relation to the manufacture of final product and therefore, denied Cenvat credit of service tax paid on the said services - Held that: - Hon’ble High Court of Bombay in the case of Commissioner of Central Excise Nagpur vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], has held that very clearly held that all services used in relation to the business of manufacturing of final products are covered under the definition of input services - the services are eligible for CENVAT credit - appeal allowed - decided in favor of appellant.
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