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2017 (12) TMI 320 - AT - Central ExciseCENVAT credit - input service - repair, renovation and modernization of machinery - repair and renovation of factory building and repairing of outside godown - carry bags which were used for export of Cigarettes - also some invoices could not be located - Held that: - Cenvat credit of Service Tax ₹ 2,27,102/- paid on input service utilized for repair, renovation and modernization of machinery is allowed - Cenvat credit of Central Excise duty paid on carry bags which were used for export of Cigarettes is also allowed. I also accept the grounds related to Cenvat credit of ₹ 1,30,595/- which was related to the invoices which could not be located since the same was debited along with interest before issue of the said Show Cause Notice dated 07/05/2014. Therefore, there was no legal requirement to show cause and adjudicated the same. CENVAT credit in respect of ₹ 53,234/- on works contract service is not allowed. Appeal allowed in part.
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