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2019 (5) TMI 1088 - AT - Central ExciseCENVAT Credit - various input services - Business improvement services - House keeping services - Airport Agency services - Pest & Rodent Control Services (in Refinery) - Tanker Agency at Ports - Cleaning of Roads - Water Washing of Cranes - Data Digitization for Inspection Department - AMC for Godrej Make furniture - period of dispute is October 2014 to June 2015 - HELD THAT:- In their own case, for an earlier period, this Bench in M/S HINDUSTAN PETROLEUM CORPORATION LTD. VERSUS CCE, C & ST, VISAKHAPATNAM [2016 (9) TMI 680 - CESTAT HYDERABAD] considered the eligibility of CENVAT Credit on all these services and has allowed CENVAT Credit from all these services, except Road Cleaning Services which it disallowed. Since the matter has already been decided by this Bench in respect of the same assessee, there are no reason to deviate from the decision already taken - CENVAT Credit allowed on all input services except road cleaning service - appeal allowed in part.
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