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2018 (2) TMI 1660 - AT - Central ExciseCENVAT credit - mobile networking service - security agency service - Held that: - It is seen that mobile phone service is a permitted input used in relation to manufacturing activities. The appellant has elaborately demonstrated the nature of mobile networking as a communication system that is essential for monitoring production activities. No flaw can be found in this submission and the availment of credit cannot be denied. In Castrol India Ltd v. Commissioner of Central Excise, Vapi [2013 (9) TMI 709 - CESTAT AHMEDABAD], the Tribunal has held that ‘security agency service’ cannot be alienated from the production process if used in a factory. No evidence to the contrary has been produced by Revenue. The availment of credit of tax paid on procurement of this service cannot be faulted. Credit allowed - appeal allowed - decided in favor of appellant.
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