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2017 (9) TMI 1995 - AT - Central ExciseDisallowance of CENVAT Credit - tax charged by provider of foreign travel, research & development and outward courier services - period between June 2013 and January 2014 - HELD THAT:- Admittedly, the foreign travel expenses were incurred for staff to travel abroad for business purposes. Appellant is a manufacturer and the business of manufacturing does not preclude activities relating to manufacture outside the country. Likewise, the courier was entrusted with dispatch of documents and correspondence from the office of the appellant which can be presumed to have been in connection with its principal activity. Furthermore, it is inconceivable that research & development could have been in connection with anything other than manufacture. It would appear that the disallowance were on frivolous grounds without considering the nature of the services - Appeal allowed.
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