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2017 (12) TMI 759 - AT - Central Excise100% EOU - Refund claim - cleaning service - insurance auxiliary service - scope of SCN - inclusion of value of the deemed exports in calculating the amount of refund - Held that: - the supplies to EOU during the relevant time was considered as deemed exports which is equal to physical exports and the assessee is entitled to CENVAT credit under Rule 5 and also eligible for refund - the CENVAT credit with regard to input services of cleaning and insurance auxiliary service, which was availed against office equipments, burglary, money in safe, employee fidelity has nexus with the manufacturing activities, and refund is allowed - appeal dismissed - decided against Revenue.
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