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2016 (10) TMI 676 - CESTAT NEW DELHIDenial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - whether the appellant eligible for credit of these input services? - Held that: - the decision taken in the appellant's own case M/s Eicher Motors Limited Versus CCE, Indore [2016 (8) TMI 7 - CESTAT NEW DELHI] have been relied where it was held that the denial of credit on these services is not justifiable. The Hon’ble Bombay High Court in M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] broadly laid down the principles for allowing credit on input services. There is no reason to deny the credit on such input service availed by the appellant as a principal manufacturer. Admittedly, service tax on such services have been remitted by the appellant and the final products value are in terms of the Rule 10 A of the Valuation Rules. However, no credits shall be eligible for the services rendered beyond the place of removal (depot) as these Business Support Services are basically for movement of excisable goods as submitted by the appellants. Denial of CENVAT credit not justified - appeal allowed - decided in favor of appellant.
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