Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 70 - AT - Central ExciseCENVAT credit - whether the Cenvat credit in respect of service tax paid on services received at Depot by the appellant are admissible? - Held that: - since it is used in the overall business activity of the appellant therefore even if it is received at depot, credit cannot be denied - reliance placed in the case of COMMISSIONER OF C. EX., BANGALORE-I Versus ECOF INDUSTRIES PVT. LTD. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], where it was held that Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law. Whether Cenvat credit in respect of Customs House Agent Services, Export Documentation Services, Motor Vehicles Services and Repair and Maintenance Services are admissible to the appellant? - Held that: - the services are used for the business activity of the appellant and export of goods therefore same are input service and credit are admissible - reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MANGALORE Versus M/s MANGALORE REFINERY AND PETROCHEMICALS LTD. [2016 (1) TMI 481 - KARNATAKA HIGH COURT], where the credit on similar services were allowed. Appeal allowed - decided in favor of appellant.
|