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2016 (12) TMI 1460 - CESTAT NEW DELHICENVAT credit - whether the appellant is entitled to avail Cenvat Credit in respect of input services used in the mine area which is outside the factory premises or not? - Held that: - The said issue came up before the Hon’ble High Court of Bombay in the case of CCE Aurangabad Vs. Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] wherein it was held that Rule 3 and 4 provide that any input or capital goods received in the factory or any input service received by manufacture of final product would be susceptible to CENVAT credit. Rule does not say that input service received by a manufacturer must be received at the factory premises. The appellant has received certain input services in their search and development unit, although the same is located outside the factory premises but these services are ultimately used for manufacturing of final product. Therefore, these services are in relation to manufacturing of their final product - credit allowed - appeal allowed in favor of appellant.
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