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2016 (12) TMI 978 - CESTAT CHENNAIDenial of CENVAT credit - Business Auxiliary Service - Rule 2 (l) of the Cenvat Credit Rules, 2004 - Held that: - When we are dealing with an inclusive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation - the inclusive part of the definition of Rule 2 (l) ibid should only be considered as examples of the genre of input service that would be permissible - when the services disputed in this case viz. Business Auxiliary Service, Banking and Other Financial Services and Technical Services are not specifically excluded by the exclusion portion of the definition and in any case they are services essential directly or in relation to manufacture or business activities, the same would definitely fall within the ambit of Rule 2 (l) ibid - Appeal allowed - decided in favor of the assessee.
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