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2017 (7) TMI 396 - CESTAT CHENNAICENVAT credit - duty paying invoices - job-work - department took the view that no service was rendered by BIL, hence, availment of credit of service tax component reflected in those invoices was incorrect - Held that: - the activity performed by BIL for monitoring of production activities of the appellants cannot by any stretch of imagination be considered as an input service in or in relation to the manufacture of final products of the appellants. At the most, the billing made by BIL to the appellants can be termed as an arrangement for passing on of the costs - even in the invoices dated 28.12.2013 of BIL submitted by the Ld. Advocate during the hearing, while under the head description of service it has been mentioned as BSS however the said invoices also clearly indicates MPLS cost 2013-14-III Qtr. This aspect also shows that the whole exercise was only for the benefit of BIL and that billing was only an exercise to shift part of the MPLS cost to the appellants - appeal dismissed - decided against appellant.
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