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2019 (5) TMI 1481 - AT - Central ExciseCENVAT Credit - input services - services filed in relation to maintenance of Vendor Park maintained by M/s Tata motors ltd where their factory is located - HELD THAT:- The appellants are entitled for the Cenvat Credit on the maintenance services provided by Tata Motors Ltd. in respect of maintenance activities in respect of Tata Vendor Park - reliance placed on the decision of the Tribunal in the case of CUMMINS TECHNOLOGIES INDIA PVT LTD VERSUS C.G.S.T. & C.E., INDORE [2019 (2) TMI 1231 - CESTAT NEW DELHI] wherein credit was denied for similar services provided by M/s AKVN in respect of such common services where it was held that maintenance charges are also the eligible inputs - credit allowed - appeal allowed - decided in favor of appellant.
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