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2019 (12) TMI 228 - AT - Central ExciseCENVAT Credit - input services - Business Auxiliary Service - BAS (Export of Goods) - Consulting Engineers - Landscaping services and Warehousing services - Housekeeping service - Fabrication and Boiler Services - Bio Medical Waste Disposal Service - Pest Control used in canteen, welding of canteen tables, servicing of steam boilers - denial of credit availed on certain input services on the premise that they do not have nexus to the manufacturing activity - HELD THAT:- The definition of “input” or “input services” in the CCR is very much wide and as long as the primary conditions like, use of input or input service in or in relation to the manufacture of final products or output service is not disputed, the credit cannot be denied - Moreover, the term ‘in or in relation’ is very wide and covers the entire gamut of activities undertaken by the appellants. Credit cannot be denied - appeal allowed - decided in favor of appellant.
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