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2016 (11) TMI 578 - CESTAT BANGALORERefund of unutilised CENVAT credit - Rule 5 of CENVAT Credit Rules - 100% EOU - Inter Unit Transfer (IUT) clearances - Legal consultancy service - erection, commissioning or installation charges - Held that: - both fall in the definition of input service under Rule 21 of CCR, Rules. Management, maintenance and repair service - project management consultancy service - Held that: - both fall in the definition of input service but the appellant has to produce sufficient document before the original authority to prove that the same are used in or in relation to the business of the appellant. Appeal allowed by way of remand by holding that the deemed exports are considered at par with the physical export and with regard to management, maintenance and repair service and project management consultancy, though in principle they fall in the definition of input service but for quantification purpose, the appellant is directed to appear before the original authority and produce the requisite documents for the purpose of quantification - The original authority is directed to dispose of the matter within a period of three months after affording an opportunity of hearing to the appellant and giving him an opportunity to produce the documents.
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