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2019 (7) TMI 1169 - CESTAT CHENNAICENVAT credit - input services - pest control services availed at the godowns and depots of the appellant - HELD THAT:- The issue decided in appellant own case M/S. HINDUSTAN COCA COLA BEVERAGES PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI OUTER [2019 (2) TMI 404 - CESTAT CHENNAI] where it was held that the pest control services availed by the appellant are input services - credit allowed. There is no case made out by the Revenue to sustain the penalty levied and confirmed under Rule 15 (1) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Appeal allowed - decided in favor of appellant.
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