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2018 (2) TMI 996 - AT - Central ExciseCENVAT credit - input services - Octroi - Commercial & Industrial construction services - Erection, Commissioning and Installation Services - Rent-a-Cab Service - interior Decorator Services - denial on the premises that these services are not used in or in relation to the manufacture of final product as per Rule 2(l) of CCR 2004. Octroi service - Held that: - the said services were in connection with the procurement of inputs, it is to be held as part of business and the payment to these agencies was a business expenditure in connection with manufacture of goods - credit allowed. Commercial or Industrial Construction Services - Erection, Commissioning or Installation Services - Held that: - any services availed by appellant for repair and maintenance or erection, commissioning or installation services, appellant is entitled for CENVAT Credit - credit allowed. Rent-a-Cab Service - Held that: - there is an assumption and presumption of learned adjudicating authority that the service has been used for personal use - without specific allegation, CENVAT credit cannot be denied to the appellant - credit allowed. Appeal allowed - decided in favor of appellant.
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