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2017 (11) TMI 87 - AT - Central ExciseCENVAT credit - input services availed at the job-work - job-work carried out at other unit of assessee - Held that: - the assessee has a centralized accounting system and the other units, where the job work is being carried out, is nothing but an extended unit of the main unit. The movements of the materials from the main unit to the job work unit were on the strength of Delivery Challan-cum-Material Gate Passes and job worked items were returned by the job work units under their own Material Gate Pass. Reliance placed in the case of Greaves Cotton Ltd. Versus Commissioner of Central Excise, Chennai-II & IV [2014 (8) TMI 654 - CESTAT CHENNAI], where it was held that in so far as both the units are under the same manufacturer and the input service credit is related to the advertisement charges, "relating to business" of the same assessee, there is no reason to deny the input service credit to the appellants. CENVAT credit allowed - appeal dismissed - decided against Revenue.
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