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2016 (11) TMI 99 - CESTAT BANGALOREDenial of CENVAT credit - input services - office on rent - car parking services - Rule 2(l) of CCR, 2004 - Held that: - reliance placed on the decision of KPMG vs. CCE, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI] where it was held that car parking facilities is held to constitute input service and eligible to claim CENVAT credit. Reliance also placed on the decision of Carrier Airconditioning & Refrigeration Ltd. vs. CCE [2016 (4) TMI 103 - CESTAT CHANDIGARH] where it was held that the renting of immovable property for setting marketing office fall in the definition of input service and the assessee is entitled to take CENVAT credit on these services. CENVAT credit on both services allowed - appeal allowed - decided in favor of appellant.
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