Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1391 - CESTAT NEW DELHICENVAT credit - common input services used towards trading as well as manufacturing activity - non-maintenance of separate records - Rule 6 (3) of CCR, 2004 - Held that: - identical issue decided in the case of CST vs. Machine Tools (I) Pvt. Ltd. [2017 (8) TMI 833 - CESTAT NEW DELHI], where it was held that it is clear that no credit is available on any “input service” attributable to “trading” during the material time. When no such credit is eligible, the respondent cannot avail the benefit of cenvat credit scheme - appeal dismissed - decided against Revenue.
|