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2022 (11) TMI 497 - AT - Central ExciseCENVAT Credit - input services - courier service particularly for the period after 2011 - denial of CENVAT credit particularly on the ground that after 2011 amendment in the definition of input service, the activity of business has been removed from the inclusion clause - HELD THAT:- It is clear that the tribunal in HALDYN GLASS LTD, ARTEK SURFIN CHEMICALS LTD, SUN PHARMACEUTICAL INDUSTRIES LTD, SUD CHEMIE INDIA PVT LTD, SHANKAR PACKAGING LTD, VIDEOCON INDUSTRIES LTD, ZYDEX INDUSTRIES, CLIMAX SYNTHETICS PVT LTD, TRANSPEK SILOX INDUSTRY LTD, COSMO FILMS LTD, PIRAMAL GLASS LTD, KAPS ENGINEERS, DYNAFLEX PVT LTD VERSUS C.C.E. & S.T. -VADODARA [2017 (8) TMI 1217 - CESTAT AHMEDABAD] has considered the issue after taking into account the 2011 amendment and came to the conclusion that the assesses are entitle for the cenvat credit on courier services. The appellant are entitled for CENVAT credit on courier service - Appeal allowed - decided in favor of appellant.
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