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2018 (2) TMI 992 - AT - Central ExciseCENVAT credit - gardening service - rent-a-cab service - maintenance service - Held that: - in various decisions it was held that all these services are eligible for credit - Tribunal in Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax, LTU, Mumbai [2016 (8) TMI 123 - CESTAT MUMBAI] has held that in the absence of evidence of personal consumption, availment of credit of tax paid on ‘rent-a-cab service’ is proper - credit on gardening service and maintenance service allowed in the case of Commissioner of Central Excise, Bangalore v. Millipore India Pvt Ltd [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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