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2019 (2) TMI 76 - CESTAT CHENNAICENVAT Credit - input services - GTA Service - Travel Service. Travel Agency Services - Held that:- Appellant has only been used by the appellant in relation to the manufacture and clearance of final products. Also, the dispute pertains to the period prior to 01.04.2011 when the definition of “input services” had a wide ambit and included any service used by a manufacturer, directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal. Further, it is for the Revenue to prove that the same were used for the personal use/consumption of the employees for which nothing has been brought on record in the case on hand - credit allowed. GTA (Outward) Services - Held that:- The Ld. Advocate has not pressed the issue - Demand upheld. Appeal allowed in part.
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