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2018 (5) TMI 766 - AT - Central ExciseCENVAT credit - input services - rent a cab - insurance premium - maintenance & insurance of motor vehicles - subscription of membership - denial on account of nexus with the manufacture of HDPE woven bags by the appellant - Held that: - in respect of the disputed taxable services, this Tribunal in the case of M/s. S.K.D. Lakshmanan Fireworks Industries Versus CE, ST, Tirunelveli [2015 (12) TMI 1102 - CESTAT CHENNAI], has held that the services have no nexus with the manufacture of final product and accordingly, upheld the order passed by the Commissioner (Appeals) - credit not allowed - appeal dismissed - decided against appellant.
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