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2017 (11) TMI 154 - AT - Central ExciseCENVAT credit - input services - Air Travel Agency Services - Consulting Engineering Services - General Insurance Service - Management Consultant Services - C&F Services - Man Power Service - Maintenance or Repair Services - denial on the ground that they have no nexus with the manufacture of finished products - Held that: - with regard to General Insurance Service, the authorities below have noted that appellant has not adduced any document to establish that the services were availed for insuring the Plant and Machinery - issue with regard to eligibility of credit on General Insurance services require to be remanded to the adjudicating authority for reconsideration of the issue - matter on remand. Manpower service - Held that: - 'Outdoor Catering Services' as well as 'Man Power Recruitment Agency Service' fall under two different categories. The services availed is Man Power Recruitment Agency Service and such recruitment of man power may be used in different areas of production/work in the factory. The use of man power in the canteen cannot be considered as an activity of out outdoor catering services - Further it is also seen that no such allegation has been raised in the SCN - the admissibility of the credit on the disputed services have been analyzed and held in favor of the assessee. Appeal allowed in part and part matter on remand.
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