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2017 (1) TMI 707 - CESTAT, AHMEDABADCENVAT credit - input services - Manpower Supply service - plantation/grass cutting - Civil construction at new land - rain protection work - sprinkler system civil work - R&D Lab Utilisation - civil work for dispensary, cutting and dismantling of old structure and equipments - denial on the ground that the said services were not utilised in or in relation to manufacture of their finished goods hence not an input service as defined under per 2(l) of CCR, 2004. Held that: - the credit availed on Garden Maintenance services is covered by the judgment of Hon’ble Karnatak High Court in M/s Millipore India Pvt Ltd.[2011 (4) TMI 1122 - KARNATAKA HIGH COURT] - on R&D Lab Utilisation Services i.e., Testing and Certification service by the judgment of Gujrat High Court in M/s Cadila Health Care Ltd’s case [2013 (1) TMI 304 - GUJARAT HIGH COURT] - credit allowed. In relation to other services, since no detailed reasons with evidences had been furnished about its claim of use in or in relation to the manufacturing business, hence, it is remanded to the Adjudicating Authority for verification of the said claim - matter on remand. Appeal partly allowed and partly on remand.
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