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2020 (4) TMI 378 - AT - Central ExciseCENVAT Credit - input services - Management, maintenance and Repair of AC - Services used for Maintenance of Garden - GTA outward for transport (cargo handling of gold) - HELD THAT:- As per explanation made by learned counsel, all these services are used in or in relation to the activity of manufacture of final product. There are direct judgments under which these services were held to be input services - In the case of M/S IPCA LABORATORIES LTD. VERSUS CGST, CENTRAL EXCISE & CUSTOMS, INDORE [2019 (4) TMI 988 - CESTAT NEW DELHI], the Tribunal held that the garden service is an input services. Services of GTA outward for transport of gold - HELD THAT:- On going through the relevant invoice of service provided to M/s Brinks India (P) Ltd., the service is not for GTA but it is for storage and handling charges at vaults for safe custody of gold which is excisable good and the same is cleared on payment of duty. Therefore, service related to storage of excisable goods is an input service. All the three services are falling within the definition of input service provided under Rule 2(l) of Cenvat Credit Rules, 2004 - Appeal allowed - decided in favor of appellant.
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