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2016 (12) TMI 584 - CESTAT ALLAHABADDisallowance of Cenvat credit - manufacture of sugar and molasses - security service - expenses incurred for safe keeping the sugar Cane purchased (input), situated outside the factory of production (Cane Collection Centre) - Held that: - I find that the security services utilizing at the Cane Collection Centre, located outside the factory of production squarely falls in the inclusive part of the definition of input service, which specifically provides for services used in relation to procurement of inputs under Rule 2 (i) of Cenvat credit Rules, 2004. I find that the ruling relied upon by the Revenue is distinguishable and not in the facts of the present case In the case of the Deepak Fertilizers & Petrochemicals Corpn. Ltd. [2013 (1) TMI 165 - CESTAT, MUMBAI] the input service was utilized in installation of the storage tank outside the factory. Whereas in the present case input services have been utilizing for procurement of inputs, that is sugar Cane, required for manufacture of excisable goods, being sugar and molasses. Accordingly the appeal is allowed - decided in favor of appellant-assessee.
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