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2019 (4) TMI 120 - AT - Central ExciseCENVAT Credit - input services - Group Insurance of staff under Group Gratuity scheme of employees - Professional Service of Company Secretary - Courier services - Construction Services (repair and maintenance) - supply of tangible goods (Crane) for handling of finished goods for loading-unloading at appellant’s godown - Held that:- All the services are essential for the overall manufacturing and business activity of the appellant. Reliance placed in various judgements like Hydus Technologies India Pvt. Limited vs. CCE [2017 (2) TMI 538 - CESTAT HYDERABAD], HCL Technologies Limited vs. CCE [2015 (9) TMI 1037 - CESTAT NEW DELHI], Modern Petrofils Dty. Div. & Ors. vs. CCE [2017 (9) TMI 206 - CESTAT AHMEDABAD], TVS Motor Company Limited vs. CCE [2017 (11) TMI 29 - CESTAT CHENNAI] and India Pesticides Limited vs. CCE [2016 (8) TMI 724 - CESTAT ALLAHABAD]. Credit allowed - appeal allowed - decided in favor of appellant.
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