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2017 (12) TMI 699 - AT - Central ExciseCENVAT credit - input services - house keeping and Garden maintenance service - authorised service station - inward transportation of inputs - Held that: - the Madras High Court in the case of CCE Vs. Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT] has held that the house keeping and garden services where an employer spends money to maintain their factory premises in an eco-friengly manner, the tax paid on such services would form part of the cost of final products and the same would fall within the ambit of input services. Authorised service station - inward transportation of inputs - Held that: - this service also falls within the definition of input service and the appellant is entitled to the CENVAT credit on the same. Appeal allowed - decided in favor of appellant.
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