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2017 (8) TMI 1265 - CESTAT MUMBAICENVAT credit - input - erection, commission and installation services received for the purpose of making a temporary shed for the storage of goods - denial of credit on the ground that the service of erection, commission and installation is not used in or in relation to the manufacture of final product - Held that: - the services of setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, are in the inclusion category of definition of “input service” - setting up of the factory also includes the storage place in the factory premises - in the present case the service received for setting up of storage is admissible input service. Even the independent storage is also included in the definition of input service - appeal allowed - decided in favor of appellant.
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