Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 69 - AT - Central ExciseCENVAT credit - input services - house-keeping / cleaning services - Held that: - In the appellant’s own case M/s. Samsung India Electronics Pvt. Ltd. Versus Commissioner of Central Excise, Chennai-IV [2016 (11) TMI 1514 - CESTAT CHENNAI], the Tribunal had analysed the very same and had remanded the matter to consider the issue whether the appellant would fall within the purview of Shops and Establishments Act as contended by them - the matter requires to be remanded to the original authority who shall verify whether the appellants are within the purview of the said Act and dispose the issue - appeal allowed by way of remand.
|