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2017 (12) TMI 544 - AT - Central ExciseCENVAT credit - garden services - air travel service - denial on account of nexus - Held that: - permission to operate factory has been granted subject to the condition that the appellants maintain a green zone. In these circumstances, Cenvat Credit on gardening service is clearly admissible to the appellants as that is mandatory requirements of the manufacturer. Air travel services can be used for various purposes, which are indeed related to manufacturing operations or related to operations covered by the definition of input service. However, it is also possible that air travel services are used to provide air travel and for the purpose on LTC, etc. of the employees. The issue is remanded to the Commissioner (Appeals) to enable the appellants to produce the necessary evidence to show nexus between the services availed and the definition of input service - appeal allowed by way of remand.
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