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2018 (12) TMI 722 - CESTAT CHENNAICENVAT Credit - input services - Real Estate Agency Services - Held that:- As long as a service is used directly or directly, in or in relation to, the manufacture of final products and clearance thereof, such service is an eligible input service. M/s. CBRE was entrusted with the work of completing the process of selling the land belonging to the appellant within a reasonable time. This has no connection with the ‘financing’ activity figuring in the inclusive part of the definition of “input service”. The role of M/s. CBRE is thus limited; may be the purpose of the appellant is different but what is important is the service provided by the service provider that is used by the manufacturer, directly or indirectly, in or in relation to, the manufacture of final products and clearance thereof. The scope of the definition of “input service” revolves around the manufacturing activity and not the business activity. M/s. CBRE rendered the services of Real Estate Agent simpliciter - credit rightly denied - appeal dismissed - decided against appellant.
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