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2018 (4) TMI 53 - AT - Central ExciseCENVAT Credit - input services - manpower services - denial on the ground that the invoices issued by the supplier of service has not been mentioned the registration number - Held that: - manpower used for cleaning service is sought to be denied as the same is no input service as per Rule 2(l) of the CCR 2004. The said reasoning to deny the CENVAT Credit is against the wish of Hon’ble Prime Minister of India, who had initiated ‘Swachchha Bharat Abhiyan’ on 2nd October, 2014 to make the country clean - cleaning service is directly relating to the manufacturing activity of the appellant. Scope of SCN - Held that: - learned Commissioner (Appeals) has sought to deny the CENVAT Credit on the premise that service provider has not mentioned registration number in the invoice. The same is not a ground for rejection of the CENVAT Credit in the SCN - learned Commissioner (Appeals) has gone beyond the scope of SCN. Appeal allowed - decided in favor of appellant.
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