Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 729 - AT - Central ExciseRefund of unutilized Cenvat Credit - eligible input services - export of taxable services - Technical Inspection and Certification Service - Renting of Immovable Property & Security service - Air Travel Agent - Held that:- Technical Inspection services play significant role in the export of services and hence, the credit availed by appellant is very much in order and consequently appellant would be very much eligible for the refund. Rent has been paid for maintenance of sales office which has a direct nexus with the output service provided by the appellants and hence are eligible for the credit. As long as the Travel Agency Service is not received for personal benefit of any employee but meant for travel of office personnel, credit is not deniable. This service is in connection with production, planning, marketing etc. Credit allowed - Decided in favor of assessee.
|