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2018 (11) TMI 1027 - AT - Central ExciseCENVAT Credit - input services - Rent paid for storage of materials at TVS Logistics godown, Puzhal, Chennai - Air Travel Agent Services - post 01.04.2011 - denial on account of nexus - Held that:- This ground of appellant is dismissed for the reason that the appellant has not produced any documents in support before the lower authorities and the only irresistible conclusion that could be drawn is that the appellant has not proved nexus and therefore hit by Rule 2(l) as amended - decided against appellant. CENVAT Credit - input services - Manpower Supply Service - Held that:- The provision of the above services being related to labour welfare legislation, the denial of credit is held unjustified - credit allowed - decided in favor of appellant. CENVAT Credit - input services - Testing Charges - only case of Revenue is that the service was rendered at the sub-contractor’s end - Held that:- It is not the case of the Revenue that the same is not an eligible input service or that the above service was hit by the amended Rule 2(l) of the CENVAT Credit Rules, 2004 - denial is made on assumptions - decided in favor of appellant. CENVAT Credit - input services - Repair Charges for Canteen - Held that:- When running of canteen itself is held to be an allowable input service; maintaining is also a necessary service with timely repair work, etc. - denial of credit not justified - decided in favor of appellant. Penalty - Held that:- There is no mala fides attributed in respect of the disputed CENVAT Credits - penalty set aside - decided in favor of appellant. Appeal allowed in part.
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