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2018 (2) TMI 1485 - AT - Central ExciseCENVAT credit - input services - catering service - quality audit - garden maintenance - testing of samples - Held that: - The credit in dispute on testing services is a mere ₹ 143 and that on catering services is a meagre ₹ 384. Quality audit - Held that: - Quality audit is not intended to protect the intellectual property of the concentrate used in manufacture of beverages but has a direct bearing on the product served to the customer; it is, therefore, an inextricable part of the manufacturing process - credit allowed. Garden maintenance - Held that: - The decision of the Hon’ble High Court of Karnataka in Commissioner of Central Excise, Bangalore - II v. Millipore India Pvt Ltd [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] would sustain that claim to credit of tax paid on use of garden maintenance service - credit allowed. Appeal allowed - decided in favor of appellant.
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