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2018 (1) TMI 201 - AT - Central ExciseCENVAT credit - courier service used by them for despatch of documents - place of removal - input service - Held that: - In so far as the movement of goods from factory to depot is concerned, the appellants have clarified that depot is the place of removal as the goods are moved from factory only on stock transfer basis and sale takes place only from depot. In these circumstances, the credit of service of courier from factory to depot cannot be denied - credit allowed. CENVAT credit - air travel/ rail travel - tour operator service - Held that: - The appellants have clarified that the said services were used exclusively for official work and not to LTC. The appellants have agreed to produce necessary document before the original adjudicating authority to establish the said nexus - matter on remand. CENVAT credit - service in respect of Advertising Standard Council of India - Held that: - advertising is related to business permission and therefore would be included in the inclusive part of the service. The cenvat credit of service availed in respect of membership of “Advertising Standard Council of India” is allowed - credit allowed. CENVAT credit - input services - outdoor catering service availed in respect of canteen facility - Held that: - they have more than 250 employees and maintaining canteen is obligatory as per law - reliance placed in the case of Ultratech Cement Ltd. [2016 (12) TMI 381 - CESTAT HYDERABAD] - credit allowed. Appeal allowed in part - part matter on remand.
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