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2016 (7) TMI 1171 - AT - Central ExciseInput service credit on the activity of unloading and shifting the goods in the premises of the buyer denied - Held that:- As per purchase order, the appellant was required to supply the goods at the premises of M/s Maruti Udyog Ltd. These facts are not in dispute therefore, any expense incurred by the appellant till the goods are delivered in the godown of M/s Maruti Udyog Ltd, the appellant is entitled to avail cenvat credit thereon. In these circumstances, the service of contractor availed by the appellant for unloading and shifting the goods in the godown of M/s Maruti Udyog Ltd. are entitled to input service credit. Therefore appellant has correctly availed cenvat credit on the activity of unloading and shifting of the godown of the goods - Decided in favour of assessee.
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