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2023 (11) TMI 304 - CESTAT AHMEDABADCENVAT Credit - input services - Renting of immovable property - Business support services and Business Auxiliary service - Election & Commissioning Service - Sponsorship services - Warehouse services - General insurance services - Courier services - Telephone services - Air Travel Agency - Pandal and Shamiyana Services - Credit denied mainly on the ground that since all the subject services are not mentioned in the inclusive part of the definition, the same do not qualify as input service - period August 2012 to November 2012 - HELD THAT:- Since a manufacturing unit when manufacture goods there are various activities of the services which are used directly or indirectly exclusively in relation to the manufacture of the goods. it is not a case of the department that the appellant is carrying out any other activity other than the manufacture - only on the ground that the input services are not mentioned in the inclusive part of the definition cannot be a reason for denial of Cenvat Credit. Since the appellant are exclusively involved in manufacturing operational in both their unit. The corporate office is operated only for the operation of the manufacturing of the final product. Therefore, it cannot be said that the corporate office is not used in or in relation to manufacture of final product. All the services are admissible input service qualify under the definition of input service provided under Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, the appellant are clearly entitled for the Cenvat Credit on such services. The impugned order is set aside, appeal is allowed.
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