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2019 (7) TMI 149 - AT - Central ExciseCENVAT Credit - input services - services of Annual Maintenance Charges (AMC) of visi coolers located at their Dealer/Retailer’s premises - HELD THAT:- Even though the visi coolers are installed at the Retailer/Dealer’s premises but the same are owned by the appellant therefore the service of AMC of visi coolers were received by the appellant which is in relation to their business activity as sales promotion and advertisement. The sales promotion and advertisement is specifically mentioned in the inclusive clause of the definition in terms of Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the AMC service of visi coolers, which are owned by the appellants, is an input service and accordingly, the Cenvat credit is admissible. Credit allowed - appeal allowed - decided in favor of appellant.
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