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2018 (8) TMI 536 - AT - Central ExciseCENVAT Credit - various input services - car hiring services - aircraft hiring services - subscription to membership charges - online information & database access service - training service - advertisement & publicity service - denial on account of nexus. Aircraft hiring services - Held that:- Since there is exclusion provided in respect of certain services which exclude such services which are used for personal use. It is necessary to establish that whether the input services, on which the credit availed by the appellant; is for personal use of the employees of the appellant. This being a matter of facts needs verification from the records of the appellant - matter on remand. Subscription to membership charges - Held that:- The subscription is in respect of associations such as the Chambers of Commerce and Indian Business Council. Subscription of these associations and Chambers are only for the purpose of business of the assessee. This issue of credit in respect of Business subscription has been considered by this Tribunal in many cases and in respect of all the business associations subscription was held as admissible input service, and the credit was allowed - credit allowed. Online information and database access service - training services - advertisement service and publicity services - Held that:- All these three services are specifically in the inclusion clause of the definition of input services - In respect of services which are included in the inclusion clause, the assessee need not to establish nexus - credit allowed. Appeal allowed in part and part matter on remand.
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