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2018 (7) TMI 1185 - AT - Central ExciseCENVAT Credit - ‘legal services’ availed by the appellant for defence of suit filed against the Chief Executive of the appellant-company - denial on account of nexus - Held that:- It is very clear that the legal services were availed by the appellant and that legal services are permissible ‘input service’ for availment of CENVAT credit as per rule 2(l) of the CCR 2004 - Legal services availed in the present dispute was necessary for the continuation of the production facility of the appellant and hence the nexus with the manufacturing process is undeniable - Credit allowed - appeal allowed - decided in favor of appellant.
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