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2018 (10) TMI 1411 - AT - Central ExciseCENVAT Credit - input services - rent a cab service - courier service - Hotel Accommodation Services - denial on account of nexus - Held that:- The services of Rent a cab and Hotel Accommodation are services are used for overall business activities of the appellant. The only business carried out by the appellant is manufacturing of excisable goods and sale thereof. Therefore, these services are actually related to the manufacturing activities of the appellant - credit allowed. Courier service - Held that:- As per Hon’ble Supreme Court judgment in the case of Ultratech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] credit is admissible only in respect of services used for the removal of goods upto the place of removal - From the perusal of the records, it is not clear that whether all the courier services is used for removal of goods - As per the submission of Ld. Counsel, the courier service is used for sending documents or inward transportations as well as for outward transportation. Time Limitation - Held that:- he issue of service used for removal of goods there was a serious doubt. There were various conflicting judgments on the said issue - malafied intention cannot be attributed to the appellant. Therefore, the demand for extended period is hit by limitation - For the normal period in respect of courier services the demand will sustain only in respect of courier services which is used for removal of excisable goods beyond the place of removal. The demand in respect of CENVAT credit on Rent a Cab service, Hotel Accommodation and demand of extended period in respect of courier service is set aside and for remaining portion, the matter is remanded for requantification to the Adjudicating Authority - appeal allowed by way of remand.
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