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2017 (10) TMI 281 - AT - Central ExciseCENVAT credit - Catering/Meal Services - Vehicle Maintenance Service - Insurance Service of Vehicle - Garden Maintenance Service - Servicing of Windmill at the site at Satara - dispute is for the period 01/04/2011 - Held that: - the Hon’ble High Court of Mumbai in the case of Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT] has held that the Cenvat Credit on catering services received will be allowed to the extent that the burden of the said service is borne by the respondent. Following the decision of the Hon’ble High Court of Bombay, the credit of the said service is allowed to the extent that the cost of such service is borne by the respondent - credit allowed. CENVAT credit - Vehicle maintenance service - vehicle insurance service - garden maintenance services - Held that: - Vehicle maintenance service, vehicle insurance service and garden maintenance services are the activities related to the business of the respondent and for the period prior to 01/04/2011, the same would be admissible - demand set aside. CENVAT credit - repair and maintenance service of windmill - Held that: - In so far as the repair and maintenance service of windmill is concerned, the same is admissible to the appellants if the electricity generated by the said windmill is used for the process of the manufacture in the factory - matter on remand. Appeal allowed in part and part matter on remand.
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