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2018 (7) TMI 597 - AT - Central ExciseCENVAT credit - various input services - It was alleged that the assessee had availed the above mentioned input services after removal of finished goods from their factory gate and therefore, such input services had not been used in or in relation to the manufacture of finished goods and clearance of final products upto the place of removal - Held that:- On a careful reading of the definition of input service, it can be observed that it was never the intent of the legislature to give it a restrictive meaning. Further, during the period July, 2007, to February, 2008, the definition of input services contained the phrase activities relating to business, which had a very wide connotation - credit allowed - appeal dismissed - decided against Revenue.
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