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 260 - AT - Central Excise100% EOU - refund of unutilized CENVAT credit - input services - AMC - calibration charges - freight outward - garden maintenance - Held that: - as far as inputs services viz., AMC, calibration charges, freight outward, garden maintenance are concerned, they fall in the definition of input service and the refund has been wrongly rejected - refund allowed. Refund claim - Erection, commissioning and installation service - labour charges - Held that: - this needs to be verified by the original authority on the basis of documents which may be submitted by the appellant Other services viz., Banking and Financial Service, Consultancy charges, manpower supply, rent charges, implementation charges, they also fall in the definition of input service, but they need to be verified by the original authority on the basis of the documents - matter on remand. CENVAT credit - basis of allocation of credit through ISD - Rule 7 of CCR, 2004 - The Corporate Office of the appellant has got the ISD registration on the basis of which they have transferred the credits to the respective plant in terms of Rule 7 of CCR which has not been appreciated by the authorities below. Therefore, this case needs to be remanded back to the original authority who will examine the entire case - appeal allowed by way of remand.
|