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2017 (7) TMI 1259 - AT - Central ExciseCENVAT Credit - input services - miscellaneous service - employee retention service - personnel profile service - period prior to 27th February 2010 - period thereafter till 30th March 2012 - Held that:- The payment of tax while discharging the consideration made over to the service provider is not in dispute. Appellant is a manufacturer of packaging machines and it is claimed that the services pertain to certain aspects of human resource management. On a perusal of the invoices which had been submitted along with appeal, it is not possible to come to a conclusion that these services were not connected with the manufacturing process nor has any explanation backed by acceptable evidence been adduced by the appellant - appeal dismissed - decided against appellant.
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