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2017 (4) TMI 639 - CESTAT AHMEDABADCENVAT credit - Manpower Services towards loading and unloading of finished goods at the customer’s premises - Alleging that the service rendered at the customer’s premises having no nexus with the manufacturing activity as its cost is not included in the assessable value, credit denied - Held that: - service tax paid on service rendered for loading and unloading the goods as a condition of sale is eligible to credit - However, only the fact needs be ascertained whether the appellant by the condition of sale is required to deliver goods at the premises of the customer and the charge is included in the price of the goods - detail scrutiny of the evidences is required to ascertain the eligibility of CENVAT credit on the said service - appeal allowed by way of remand.
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