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2017 (12) TMI 829 - AT - Central ExciseCENVAT credit - input services - Sales Promotion Service - Employee Group Insurance service - Rent-a-cab Service - Rent of marketing office - Manpower recruitment for marketing office - Held that: - in appellant’s own case for the previous period Universal Power Transformers Pvt. Ltd. Versus The Commissioner of Central Excise, Bangalore [2017 (12) TMI 817 - CESTAT BANGALORE], this Tribunal held in favor of the appellant by holding that service tax paid on those impugned input services are eligible as CENVAT Credit as per the definition of “input service” provided in the CCR, 2004 - all these services fall in the definition of ‘input service’ and the appellant has rightly taken the CENVAT credit on these impugned services - appeal allowed - decided in favor of appellant.
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