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2018 (3) TMI 7 - CESTAT ALLAHABADCENVAT credit - input services - Revenue was of the view that since the said input services are being used by the appellant for the sale of their own manufactured goods as well as under the trading activities, they are not entitled to the Cenvat Credit relatable to the trading activities - Held that: - Tribunal in the case of Tricity Auto Vs. CCE, Chandigarh-II [2016 (4) TMI 1172 - CESTAT CHANDIGARH], where it was held that common input services used in trading as also manufacturing activities are not required to reverse the credit relatable to the trading activities prior to 01.04.2011 - Inasmuch as the period involved in the present appeal is prior to 01.04.2011, demand set aside - appeal allowed - decided in favor of appellant.
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