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 1111 - AT - Central ExciseCENVAT credit - input services - Banking & Financial services - Consulting Engineer’s Service (Drawing charges) - EXIM /DGFT Consultant’s service - Company Secretary services and C.A. services - Installation services - Maintenance services - Held that: - in the various judgments of this Tribunal, the service tax paid on the services viz. Banking & Financial services, Consulting Engineer’s service (Drawing Charges), EXIM/DGFT Consultant’s service, Company Secretary service and Chartered Accountant’s Service, Installation Services, Maintenance Services, which are held to be ‘input services’ as defined under Rule2(l) of Cenvat Credit Rules, 2004, CENVAT credit of the same is admissible. However, the credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture - the service tax paid on membership charges to Heat Transfer Researches Inc., is admissible as the said service is being used in or in relation to manufacture of finished goods. Decided partly in favor of appellant.
|