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2018 (8) TMI 1569 - AT - Central ExciseCENVAT credit - input services - Garden upkeep services - Interior Decorator service - Renting of immovable property services - Held that:- The appellant is a manufacturer and as per pollution control norms, they are required to maintain certain percentage of green area in their factory premises - credit allowed - appeal allowed. Interior decorator services - Held that:- It is brought out from evidence that the appellant had furnished invoices relating to the services - The appellant had done some minor civil work with respect to workstations used for overseeing manufacturing operations inside the factory - credit on these services allowed. Renting of immovable property services - Held that:- A similar issue was analysed by the Tribunal in the case of Carrier Air conditioning & Refrigeration Ltd. [2016 (4) TMI 103 - CESTAT CHANDIGARH]. The Tribunal observed that the credit availed on the renting of branch offices was eligible - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant.
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