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2019 (5) TMI 586 - AT - Central ExciseCENVAT Credit - various input services - denial on account of nexus - credit availed after 01.04.2011, when the provision of service has been completed prior to 01.04.2011 - HELD THAT:- Most of these services are availed by the appellant for carrying out the business of manufacture. During the relevant period, the definition of “input service” had a wide ambit as it included the phrase “activities relating to business” - Various decisions of the Tribunal as well as the Hon’ble High Courts have held the above services to be eligible for credit. The disallowance of credit is unjustified - Appeal allowed - decided in favor of appellant.
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