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2024 (1) TMI 630 - CESTAT CHENNAICENVAT Credit - Service Tax paid on the bank charges - duty paying documents - certificate issued by the bank is an eligible document for availing credit or not - such bank charges have nexus with the manufacturing of final product or not - HELD THAT:- On perusal of the definition under Rule 2(l) of the CENVAT Credit Rules, 2004, it is clear that banking services are included in the said definition. Further, such activities fall within the definition as per the phrase “activities relating to business” - The period is prior to 01.04.2011, before the amendment of the definition of “input service”. The disallowance of credit is without any basis - the impugned order is set aside - Appeal allowed.
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