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2018 (5) TMI 1047 - AT - Central ExciseCENVAT credit - input services - rent-a-cab service - insurance service - waste management service - Held that: - As regards 'rent-a-cab service', it is undisputed that the services were utilised for picking and dropping of the employees from the nearest railway station to the manufacturing factory - credit cannot be denied. Insurance service - Held that: - it is undisputed that the insurance is in respect of factory premises and plant machinery - similar issue decided in the case of Commissioner of Central Excise, Delhi -III v. Suzuki Motorcycle India Pvt Ltd [2016 (9) TMI 576 - CESTAT CHANDIGARH] wherein the bench has held that such credit of service tax is eligible to be availed by the manufacturer - credit allowed. Waste management/disposal service - Held that: - there is no reason to disallow such credit to the appellant herein as the provisions of the Environment Act if not met then the factory would be closed down - credit allowed. Appeal allowed - decided in favor of appellant.
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