Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 122 - AT - Central ExciseCENVAT credit - input services - Goods Transport Agency Service - Renting-a- Cab Service - Catering Service - Air And Rail Booking Service - Authorized Service Station - Held that: - for rent-a-cab service, service was indeed related to manufacturing and Business Activity of the appellant - similar issue decided in the case of The Principal Commissioner Versus M/s. Essar Oil Ltd. [2015 (12) TMI 1062 - GUJARAT HIGH COURT] - credit allowed. CENVAT credit - Air & Rail Travel Booking Services - Held that: - the business of any company, travel of their executive and staff is necessary requirement in relation to the various activity of the company such as marketing, purchase etc, therefore travelling of the executive and staff is inevitable to run the business therefore service is related to travelling i.e. Air & Rail Travel Booking Services is necessary service for running the business hence in our view credit is admissible - credit allowed. CENVAT credit - Outdoor Catering Services - Held that: - Since outdoor Catering Service is mandatorily requirement for factory it is part and parcel of the overall manufacturing activity. Accordingly, the Cenvat credit is admissible - credit allowed. CENVAT credit - Authorized Service Station - Held that: - Authorized Service station services availed in respect of the vehicles used by the company for its operations. Company's factory situated outside city limits. Vehicles owned by the Company used by employees and others, hence the service is an input service - credit allowed. Except GTA in all the service credit is admissible - appeal allowed - decided partly in favor of appellant.
|