Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1511 - AT - Central ExciseCENVAT credit - input services - security services - courier services - repair and maintenance service - place of removal - Held that: - the claim of the appellants that the buyer’s premises should be treated as place of removal cannot be sustained as they cannot take contradictory stand in respect of freight/ insurance and transit security service - the credit of security guard availed for transit from the factory to the buyer’s premises is not admissible. Courier services - Held that: - credit so far as it relates to courier service availed for documentation purpose is allowed. Reliance placed in the case of Radical Instruments Versus Commissioner of Central Excise, Delhi-II [2015 (11) TMI 779 - CESTAT NEW DELHI] - In so far as courier service used for procurement of inputs would be allowed. reliance placed in the case of M/s Perfettti Van Meele India Ltd. Versus CCE, Delhi - IV [2016 (7) TMI 632 - CESTAT CHANDIGARH] - So far as it relates to clearance of finished goods the credit would not be admissible. Repair and maintenance service availed for the purpose of repair of office furniture - Held that: - it is apparent that the law on the issue is very clear and there is no scope of interpretation. The appellants have themselves been not including freight and insurance in the assessable value and also claiming that the place of removal is the buyer’s premises, itself show that their contradictory stand - there is no merit in the contention of the appellants that it is an issue of interpretation - credit of repair and maintenance service used in the factory premises is allowed. Appeal allowed in part.
|