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2017 (9) TMI 18 - AT - Central ExciseCENVAT credit - input services - depository/demat charges - membership/subscription charges - Input Service Distributor (ISD) invoices issued based on the invoices addressed to other units - Held that: - reliance palced in the case of M/s. Bharat Fritz Werner Ltd. Vs. CCE [2011 (2) TMI 1276 - CESTAT, BANGALORE] wherein it has been held that CENVAT credit on service tax on operating Demat Account for the business purpose is permissible - Further, membership/subscription charges have already been allowed by this Tribunal in the appellant's own case BAL PHARMA LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I [2014 (10) TMI 564 - CESTAT BANGALORE] - all the services are covered under the ‘input service’ definition - appeal allowed - decided in favor of appellant.
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