Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1447 - AT - Central ExciseCENVAT Credit - input services - Supply of Security Personnel deputed along with the goods to various customer sites - Supply of Manpower for Gardening and Housekeeping - denial on account of nexus - Held that:- The issue relating to supply of Manpower for Housekeeping and Landscaping were held to be eligible input services by the jurisdictional High Court in the case of Wipro Ltd. vs. Commissioner of C. Ex., Pondicherry [2017 (5) TMI 188 - MADRAS HIGH COURT] - credit allowed. Supply of Security Personnel deputed along with goods to the customer’s sites - Held that:- The same was very much essential since the value of the equipment/goods was very high and the supply depended on timely delivery - When the Manpower is used for Gardening and Housekeeping, Security Personnel/Watchmen engaged in overall security of their business premises could be held to be eligible, the same logic should equally apply to the same personnel being engaged for the services related to the appellant’s business and in assisting safe delivery - credit allowed. Appeal allowed - decided in favor of appellant.
|