Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 157 - CESTAT NEW DELHIDisallowance of CENVAT Credit - Nexus with manufacture - Held that:- Perusal of the substance and evidence of the case on record indicates that the Service Tax paid in respect of the services, viz., rent at Ludhiana, insurance for sugar stacked at Ludhiana and Commission on sugar sale at Ludhiana after clearance from factory appear to be integral part of the manufacturing and sale activity in the eyes of law. Therefore, Cenvat credit of few services is allowed - Decided partly in favour of assessee.
|