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2019 (2) TMI 569 - AT - Central ExciseCENVAT credit - input services - site supervision in connection with setting up of 33 KV line services - deletion of the word ‘setting up’ from the inclusive part of input service definition w.e.f. 01/04/2011 - Held that:- The substantial portion of the input service credit amounting to ₹ 3,17,246/- relates to the Terminal Bay for ensuring continuous power supply to the manufacturing unit from the State Electricity Board which is directly used for the manufacturing of the final product and therefore even after the amendment, these services fall in the definition of input service. It is now settle law that cenvat credit is available if the input services are used “in or in relation to the manufacturing of final product” and if the nexus of such services with manufacture is established. Credit allowed - appeal allowed - decided in favor of appellant.
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