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2014 (8) TMI 90 - ALLAHABAD HIGH COURTCenvat Credit - input service - motor cab - appellant had used the bus for its staff - Nexus with manufacturing activity - Held that:- the department's case was that the bus was being used to transport the employees of the appellant and contended that CENVAT credit could only be given to motor cab and could not be given to a bus since more than six passengers' travel on a bus - Tribunal has gone beyond the pleadings in rejecting the appeal of the appellant, on the ground, that no evidence was filed to show that the bus was actually being used to ferry the employees of the appellant. Cenvat Credit on event management programme - denial of credit on the ground that expenses were incurred outside the factory premises - Held that:- There was no dispute before the lower appellate authority that the event management programme had not occurred and expenses were not incurred by the appellant. The question of filing proof of such expenses before the Tribunal consequently did not arise. The Tribunal committed a manifest error in rejecting the appeal of the appellant, on the ground, that no proof of the event taking place, had been filed by the appellant, such as poster, photograph and advertisement. An opportunity should have been given by the Tribunal to the appellant to produce such evidence before the Tribunal - matter remanded back - Decided in favor of assessee.
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