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2017 (2) TMI 1063 - CESTAT, AHMEDABADCENVAT credit - input services - insurance on plant & machinery - Company vehicle insurance - Repair & Maintenance, compliance of Regulatory bodies - Inspection and Testing - erection & Commissioning of Fire equipment - Rent-a-cab service for the employees - Held that: - most of the services on which credit availed are held to be ‘Input Service’ as defined under Rule 2(l) of CCR 2004, in the various decisions, hence eligible to Cenvat Credit. Repair and Maintenance Service - Held that: - service being undertaken at the residential premises is not admissible to credit in view of the judgment of the Hon’ble Gujarat High Court in the case of CC Vs Gujarat Heavy Chemicals [2011 (5) TMI 132 - GUJARAT HIGH COURT]. Since, major portion of the credit availed is held to be admissible, penalty confirmed on the Appellant is set aside. Appeal disposed off - decided partly in favor of appellants.
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