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2019 (3) TMI 178 - AT - Central ExciseCENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - Held that:- The scope for any service to be called as the input service is vide enough, as the definition takes into its ambit the words “directly or indirectly in or in relation to manufacture of final product” and “clearance of final product”. Thus, the definition is not at all restrictive in nature confining itself to the services specifically availed for manufacturing activities, but stands extended to the services, which are having any nexus either direct or indirect to the activity of manufacture of the dutiable product. Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad vs. ITC Ltd. [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] has held that where the manufacturer with an objective to have the instant availability of the work force involved in the process of manufacture provides the facilities as that of accommodation any services utilized for the purpose have a nexus, though indirectly to the manufacturing activity. Credit allowed - appeal allowed - decided in favor of appellant.
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