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2017 (9) TMI 271 - AT - Central ExciseCENVAT credit - consultancy service with reference to laying of pipelines for water supply to the mines - denial on the ground of nexus - Held that: - the issue has been settled in favour of the appellant in several decisions in the appellant’s own case [2017 (5) TMI 1184 - CESTAT NEW DELHI], where it was held that subject input service is having sufficient nexus with the manufacturing process of the appellant and is covered by the definition of ‘input service’ under Rule 2(l) of CCR, 2004 - credit allowed. CENVAT credit - consultancy service in connection with raising the embankment/ dam - Held that: - There is no dispute that water is an essential input which is used in the mines attached to the factory. The service tax credit availed under dispute, is towards consultancy service in connection with raising the embankment/ dam which is in connection with the procurement of the input, water - credit allowed. Appeal allowed - decided in favor of appellant.
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