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2019 (10) TMI 1034 - CESTAT CHANDIGARHCENVAT Credit - input services - showroom maintenance charges - hotel management charges - photocopier charges - place of removal. Showroom maintenance charges - HELD THAT:- Admittedly, the appellants are selling the goods from their showrooms. If the goods are sold from the showrooms, in that circumstance, the showrooms are the place of removal. But the ld. Commissioner (Appeals) lost the sight to consider the fact to say which is the place of removal. When the appellants are selling their goods from showrooms only, therefore showrooms maintenance expenses are entitled for avail the Cenvat credit in terms of amended definition of input services w.e.f. 01.04.2011 - credit allowed. Hotel expenses - HELD THAT:- The hotel expenses have been incurred by the appellants for the salesmen who were visiting various cities to sell of the product. Admittedly, without selling of goods, the question of payment of duty or manufacture of goods have no value. Any goods manufactured and sold attracts duty. Therefore, the goods manufactured by the appellants are required to be sold and the expenses incurred by the appellants upto selling of the goods are entitled as input services, therefore, on hotel expenses charges, the appellants are entitled to avail the Cenvat credit - there is no question of place of removal of the goods, but ld. Commissioner (Appeals) illegally held that this service has been availed beyond the place of removal - credit allowed. Photocopy service - HELD THAT:- The appellants have availed the Cenvat credit for photo copies of the documents which are relevant for maintaining their accounts. Admittedly, the services relating to the accounts have been incorporated in definition of input services, but ld. Commissioner (Appeals) failed to examine the said issue - As the photocopies service has been availed by the appellants for photo copies of their various documents for accounting and selling purposes; therefore, the appellants are entitled to avail the Cenvat credit thereon - credit allowed. Appeal allowed - decided in favor of appellant.
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