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2019 (5) TMI 215 - CESTAT BANGALORECENVAT credit - input services - Security service provided in their Managing Director’s residence - HELD THAT:- The stand of the appellant that there is a camp office at the residence of the Managing Director for which security service is provided and it is in relation to the manufacture and the cost of the security service is also included in the CAS-4 for the purpose of payment of excise duty is legally tenable - The findings of the Commissioner (A) that the appellant have not produced any evidence to show that there is a camp office; to counter this ground, the learned counsel for the appellant submitted that it is well known fact that the Managing Directors have camp offices in their residences and there is no need to produce evidence to that effect. The security services provided at the residence of the Managing Director fall in the definition of ‘input service’ as it is in relation to manufacturing and therefore, the denial of CENVAT credit is not legally sustainable in law - appeal allowed - decided in favor of appellant.
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