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M/s. Wabco TVS (India) Limited Versus CCE, Chennai

2016 (7) TMI 593 - CESTAT CHENNAI

CENVAT credit on service tax paid availing the security service - Held that:- When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for .....

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he appellant to the CENVAT credit. See Ramala Sahkari Chini Mills Ltd. Versus Commissioner Central Excise, Meerut-I [2016 (2) TMI 902 - SUPREME COURT] - Decided in favour of assessee - Appeal No. E/40751/2015 - Final Order No. 40642 / 2016 - Dated:- .....

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he purpose of testing the vehicle as well as generators prior to delivery which in connection with the manufacture. Rent realized from the premises has been subjected to service tax and service of the security availed to protect that property has suf .....

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actured goods was done thereat as an essential requirement of the delivery of the vehicles and generators. There exists nexus between the service availed and object of manufacture achieved protecting the property of the goods which is undeniable. 2. .....

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ey also say that Revenue relies on the decision in the case of Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi 2009 (240) ELT 641 (SC) of the Apex Court. 3. Heard both sides and perused the records. 4. What that is the proposition of the .....

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