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2022 (5) TMI 1241 - AT - Central ExciseCENVAT Credit - input services - credit denied on the ground that input services were not received at the factory of Appellant but at External Warehouse having separate First Stage Dealer registration certificate - period from October, 2013 to October, 2014 - HELD THAT:- Basing on the decision in VAKO SEALS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V [2015 (7) TMI 544 - CESTAT MUMBAI] had allowed the appeal filed by the present appellant before him for the period from November, 2014 to November, 2016, where it was held that It is kept in mind that service is not tangible unlike inputs or capital goods. Scope of service is not limited within the four corner of factory, even if same services are received by the appellant at any place directly or indirectly related to manufacture of activity or related to business activity of the assessee irrespective whether it is provided within the factory or out side the factory, credit is admissible. Therefore in my considered view so long as rental premises in the present case is used for manufacturing activity of factory unit, credit is admissible. Appeal allowed - decided in favor of appellant.
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