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2015 (4) TMI 650 - AT - Central ExciseDenial of CENVAT Credit - courier service and transportation services - Held that:- Reason stated by the Chartered Accountant and supported by substantial evidence on record demonstrate relevancy of services to manufacture and business of the appellant. When the authority below did not find any contrary evidence of use of services elsewhere but were utilized for business as well as manufacture, denial of CENVAT credit is unjustified. But the expenditure on training, printing and stationery could not satisfy as to relevancy thereof to the manufacture activity. Therefore, no CENVAT credit on these two items shall be allowed. But credit on the rest of the items clamed shall be allowed. - Decided partly in favor of assessee
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