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2016 (7) TMI 895 - AT - Central ExciseCenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - Held that:- The period of dispute is post April 2011 and it is relevant to state that the words "procurement of inputs, accounting, auditing, financing" were a pact of definition of "input service". Without courier, it is not possible for the invoices to be despatched from one place to another. The denial of credit on the courier service is therefore erroneous and is accordingly set aside. Cenvat credit on the input services on the amount paid towards Royalty charges as eligible for credit and is used by the manufacturer is in or in relation to the manufacture of the final products. Credit taken on ISD invoices - The marketing office work towards the objectives such as revenue generation, cost reduction or risk mitigation of the units engaged in the manufacture and clearance of the final products. - There is no finding nor an allegation that these conditions stand violated and accordingly, the credit taken by them is in order. Credit allowed - Decided in favor of assessee.
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