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2021 (9) TMI 996 - AT - Central ExciseCENVAT Credit - input service - legal services - actual recipient of services - case was filed in the name of Distiller’s Association of Maharashtra but since the bill was raised in the name of the appellant - HELD THAT:- There is no dispute that the legal case was filed by the Distiller’s Association of Maharashtra which consists of many member manufacturers. Therefore, the beneficiary of the outcome is not only the appellant but all the members which means that the service was availed by all the members of the association. Though the invoice was raised in the name of appellant but the services availed against the said bills has benefitted to all the members of the association - even though the case was filed in the name of Distiller’s Association of Maharashtra but since the bill was raised in the name of the appellant, appellant is prima facie entitled for Cenvat Credit but only to the extent of portion of services related to the appellant. In this position, the Cenvat Credit attributed to the appellant needs to be re-worked out. Therefore, entire case needs a reconsideration. Input service or not - legal service - HELD THAT:- The legal service is directly for the case related to manufacture of the final product. Moreover, the legal service is prescribed as input service in the inclusion clause of definition of input service - the legal service is an admissible input service. Matter remanded to the adjudicating authority for passing a fresh order - appeal allowed by way of remand.
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