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2018 (4) TMI 948 - CESTAT MUMBAICENVAT credit - input services - Corporate service - Human resource - Legal and secretarial services - professional fees paid for conducting e-auction - ambulance service - medical treatment - health check up of the employees - civil works - Held that: - As per the details of corporate service, it includes the services related to finance, human resource, information technology services and legal and secretarial services, all these services are essential for running manufacturing unit - credit allowed. Human resource - Held that: - without this service manufacturing activity cannot be carried out and IT service in the present trade scenario has become backbone for running industry and commerce therefore it is essential service - credit allowed. Legal and secretarial services - Held that: - these are must for carrying out industrial unit for the reason that industry has to deal with the various acts therefore legal services and secretarial services is required invariably for running overall manufacturing of the final product. Therefore there is no doubt that all these service are essential services for running a factory - credit allowed. E-auction service - Held that: - as per the fact, e-auction services was used for purchase of raw material - As per the definition of input service in the inclusion clause ‘procurement of input’ is one of the service mentioned therein - e-auction service which is used for procurement of the input is clearly covered under the definition of input service - credit allowed. The services namely, ambulance, health check up, medical treatment for employees - Held that: - these services are under statutory obligations under the factory and industry act to provide such medical facility to the employees in order to run the factory therefore these services used in relation to the manufacturing of final product even though indirectly - credit allowed. Civil work - Held that: - no documents were provided by the appellant in regard to the nature of the service and use thereof therefore denial of cenvat credit in respect of civil work is upheld - credit on civil works denied. Appeal allowed in part.
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