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2019 (2) TMI 858 - AT - Central ExciseCENVAT Credit - input services - Chartered Accountancy Services - IT service and manpower service for providing maintenance staff at their Mumbai Headquarter - period July, 2016 to March 2017 - denial on the ground that the said services were not used in the manufacturing unit of the appellant which is located in Bharuch, Gujarat - Held that:- It is seen that the CA services and management consultancy services have been claimed to be used for statutory audit and accounting of the operation. Thus, these services are specifically included in the definition of input services. Similarly, insurance advisory service has been claimed to be used for insurance of goods. It is seen that both these services are otherwise covered in the inclusive part of definition of input services. The place where these services have been obtained - the said place is not registered as input service distributor - Held that:- It is seen that the requirement for distribution of input credit would arise only if there are more than one factory premises in respect of which the input services are received at a place. In the instant case, the appellant have only one factory premises and thus, the question of distribution of input credit does not arise. Appeal allowed - decided in favor of appellant.
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