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2018 (11) TMI 416 - AT - Central ExciseCENVAT Credit - input services - renting of supply of tangible goods service used beyond the place of removal - export of goods - reverse charge mechanism - Held that:- the supply of tangible goods i.e. renting of ISO Tank Container is not used in relation to the manufacture of final product. It is also not covered in the inclusion clause to the definition. This service was used for clearance of final product beyond the place of removal, it is also not covered in the above clause 2. Therefore, the service of supply of tangible goods in the present case is not covered in any of the above 3 category of services, therefore, does not fall under the ambit of input service - credit not allowed - appeal dismissed - decided against appellant.
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