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2019 (4) TMI 1063 - CESTAT AHMEDABADCENVAT credit - inputs - M.S. Channels, MS plates, HR plates, pipes, etc falling under chapter 72 - input services - Air Travel Agent services and travelling expenses. Input services - Air Travel Agent services - travelling expenses - Forex Broker - Insurance- Gratuity - Repairs & Maintenance Expenses - Insurance Expenses - Vehicle Expenses - Motor car expenses - HELD THAT:- All these services are used either in or relation to manufacture or overall business activities of the company. This tribunal in various judgments allowed the credit on all these services - appellant is entitled for Cenvat credit. Inputs - steel items that is M.s. channels, plates, coil, etc, -no proper verification done - HELD THAT:- Merely by seeing from the photographs, without physical verification, how it can be decided that whether the steel items were used in repair maintenance or for making support structure. Therefore, the finding of the Commissioner (A) is not based on the fact but it is on his own assumption - Since, no verification was carried out by the department as regard actual use of the said goods, matter needs reconsideration - matter on remand. Appeal allowed in part and part matter on remand.
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