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2017 (3) TMI 842 - CESTAT CHENNAICENVAT credit - Cleaning service - Agri-Horticulture services - servicing of Cars - denial on the ground that it cannot be assumed that cars are used only for activities which have nexus with the manufacture and that they could have been used for transporting personal effects of employees and for their personal use etc - Held that: - such a conclusion is peremptory and based on assumptions and presumptions and without any evidence in the face of appellant’s averments that the said vehicles have been used only for purposes which have nexus with the manufacturing or business activities - the said service is very much an eligible “input service” for the purpose of Rule 2(l) ibid. Cleaning service - Held that: - The list of eligible input services given in Rule 2(l) ibid being inclusive, it is only in the nature of examples of the type of services that would be permissible and therefore, can include many more of its genre. Further, cleaning service is also not specifically excluded from Rule 2(l) as it existed during the relevant period - credit allowed. Agri-Horticulture services - Held that: - credit remain allowed. Appeal allowed in toto - decided in favor of appellant.
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