Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 399 - AT - Central ExciseCENVAT credit - repair and maintenance service used for Windmills located outside the factory - Held that: - in the appellant's own case M/s Maharashtra Seamless Ltd. Versus Commissioner of Central Excise, Raigad [2011 (7) TMI 505 - CESTAT, MUMBAI], the CENVAT Credit on the same service has been allowed by this Tribunal, where it was held that the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product - credit allowed - appeal allowed - decided in favor of appellant.
|