Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 616 - AT - Central ExciseCENVAT credit - input services - denial on the ground that the appellant has availed cenvat credit on the services which was used beyond the place of removal and these services have no nexus with the manufacturing activity of the appellant - Held that: - the facts are not disputed the appellant is a manufacturer as well as output service provider and maintaining a common cenvat credit account for inputs/input services used for manufacturing as well as providing output services. Tribunal in the case of Commissioner of Central Excise, Nashik Vs. Graphite India Ltd. [2017 (2) TMI 155 - CESTAT MUMBAI] has held that the cenvat credit availed in common pool cannot be denied to the assessee on the premise that the same has been used for manufacturing activity. The appellant has correctly availed the cenvat credit on the services in question being output service provider - appeal allowed - decided in favor of appellant.
|