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2019 (5) TMI 139 - AT - Central ExciseCENVAT Credit - input services - C&F Agent Import - C&F Agent-Warehouse - Management Consultant/CA Service - Commercial Training and Coaching - Business Support Services - Manpower Recruitment and Supply Services - Laundry Services - Management Fees - Security Services, etc. - denial on account of nexus - HELD THAT:- Though the appellant have made an elaborate submission of the use of the services but no supporting documentary evidence was produced - As regard the credit on proportionate basis, though the appellant have made a categorical submission before the adjudicating authority but the same was not considered by the adjudicating authority. The services even though used at the depot since that the said place is of removal, the credit is prima facie admissible to the appellant but since the documentary evidence needs to be submitted in support of actual use of the service, the entire matter needs to be re-considered - Appeal allowed by way of remand.
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