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2016 (1) TMI 65 - CESTAT AHMEDABADDenial of CENVAT Credit - manufacture of Packaging Materials - Denial of credit on various input services namely CHA, Banking, Mobile Bills, Pest Control Service, Courier Service and Shipping Service - Held that:- CENVAT credit was denied on various input services namely CHA, Banking, Mobile Bills, Pest Control Service, Courier Service and Shipping Service etc. By the impugned order, the Commissioner (Appeals) observed that these services are not covered within the definition of input service under Rule 2 (l) of CENVAT Credit Rules, 2004. It has also observed that the appellants had not provided any documents such as factory/export invoices, CHA bills, Banking bills, Mobile bills etc. - in the case of Cadila Healthcare Ltd. (2013 (1) TMI 304 - GUJARAT HIGH COURT) allowed the input service credit namely Technical Testing and Analysis Service, Technical Inspection and Certification Service, Courier Service etc. Further the case laws cited by the learned advocate, held that all the input services are admissible for CENVAT credit. Hence, the appellants are eligible to avail the CENVAT credit on these items. The purported Show Cause Notice proposed to deny CENVAT credit on these items and it would not covered with the definition of the input service. The Tribunal and the High Court in various decisions held that these are the input services are covered within the definition of input service. So, the finding of the Commissioner (Appeals) has no force. In any view, the Department is always at liberty to verify the documents. - Decided in favour of assessee.
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