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2018 (2) TMI 906 - AT - Central ExciseCENVAT credit - input services - services distributed by Head Office as ISD - business auxiliary services - business promotion services - event management services - courier services - Architect, design and interior decorator services - Industrial construction services - Tours and travel services - Repair and maintenance services - Photography and video shooting services - Insurance services - Mandap keeper/real estate agent services - photocopy services - Canteen services. Held that: - the credit eligibility on these input services has been subject matter of various decisions and as per the findings recorded, it is clear that on principle the denial of credit on such services is not sustainable. Wherever the documentary verification, as per the original invoices which are received by the appellant on which they have claimed credit, can be done by the Jurisdictional Service Tax Authorities to their satisfaction to note the correct quantum and correctness of original documents. While in principle the appellant is eligible for credit for all these input services, the verification of records wherever required can be done by the Jurisdictional Authority of the appellant - appeal allowed by way of remand.
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