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2019 (10) TMI 1099 - AT - Central ExciseCENVAT Credit - input services - Repair and maintenance service - erection commissioning and installation of windmill located outside of the factory premises - courier service - vehicle insurance of company owned vehicle - HELD THAT:- As per the use explained by the Ld. Counsel all the three services were used in relation to either manufacture of the final product or for business activity, therefore, all the three services are inputs services - The period involved is prior to amendment of definition dated 01.04.2011 of inputs service i.e. January, 2009 to February, 2009 - Credit allowed - appeal allowed - decided in favor of appellant.
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