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2018 (3) TMI 991 - AT - Central ExciseIrregular availment of CENVAT credit - Business Auxiliary Service - the credit was denied only on the basis that the input services were for post-removal and post export activities of the appellant - Held that: - The fact that the appellant claimed M/s.Agility Logistics Pvt. Ltd. India having registered office in India provided various services have not been dealt with - the denial of credit was based on the certain assertions and presumptions and not based on any categorization of input services and examination of the provisions of Cenvat Credit Rules, 2004. The appellant did provide details of the services availed by them, which they claimed included the services provided M/s.Agility Logistics Pvt. Ltd. India. The lower authorities did not examine the issue in factual context and proceeded to deny only on the basis of the certain presumptions - appellant shall be provided an adequate opportunity to present their side of the case along with supporting evidences - appeal allowed by way of remand.
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