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2018 (2) TMI 548 - AT - Central ExciseCENVAT credit - input services - Outward Transportation - Repair and Maintenance of compressor maintained at daughter station - Held that: - in terms of the decision of the Tribunal in the case of Lafarge India Pvt Ltd [2017 (1) TMI 1069 - CESTAT NEW DELHI] the appellant is entitled to avail the credit on ‘Outward Transportation Service’ upto the daughter station as the place of removal - credit allowed. Repair and Maintenance of compressors at daughter station - Held that: - without maintaining a particular pressure of gas at daughter station, the gas cannot be sold. When the gas cannot be sold, the appellant cannot run their manufacturing activity, therefore, the appellant is entitled to avail Cenvat Credit on ‘Repair and Maintenance Service’ of compressors at daughter station - credit allowed. Appeal allowed - decided in favor of appellant.
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