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2016 (6) TMI 320 - CESTAT KOLKATA

2016 (6) TMI 320 - CESTAT KOLKATA - 2016 (44) S.T.R. 688 (Tri. - Kolkata) - Admissibility of Cenvat credit - Services regarding valuation of fixed assets - No evidence furnished regarding services availed pertaining to manufacturing unit or not - Held that:- as per Rule 2 (l) of the Cenvat Credit Rules, 2004, accounts relating to business such as accounting, financing will be covered within the definition of input service. Accordingly, valuation of the fixed assets got done by the Appellant with .....

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No. 265/BOL/2012 dated 11.12.2012 passed by the Commissioner of Central Excise (Appeals-III), Kolkata under which Cenvat Credit of ₹ 1,04,040/- has been disallowed to the Appellant by upholding Order-in-Original dated 19.09.2008 passed by the Adjudicating Authority. 2. Sri H.Shukla, CA appearing on behalf of the Appellant argued that Cenvat Credit has been denied by the Adjudicating Authority with respect to services availed by the Appellant regarding valuation of fixed assets which has be .....

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ch go through the definition of input service given in Rule 2 (l) of the Cenvat Credit Rules, 2004 and argued that credit was accordingly availed by his client. 4. Sri S.Nath, AC(AR) appearing on behalf of the revenue argued that no documentary evidence was furnished by the Appellant before the Lower Authorities whether the fixed assets for which valuation services were availed were pertaining to the manufacturing unit or not. Ld.AR strongly defended the orders passed by the Lower Authorities. 5 .....

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