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M/s Monarch Catalyst Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (9) TMI 286 - CESTAT MUMBAI

Cenvat credit - service of Event Management and Video Tape Production - used in or in relation to the manufacture of goods - credit availed during the inauguration of new plant and video tape have been used to introduce a new manufacturing facility - .....

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omotion activities. Therefore, the credit for the said services would be admissible to the appellant. - Decided in favour of appellant - Appeal No. E/1519/2011-MUM - ORDER NO. A/87396/2016-WZB/SMB - Dated:- 27-4-2016 - Shri Raju, Member (Technical). .....

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tice was issued to the appellant seeking to deny the said credit on the grounds that the same has not been used in or in relation to the manufacture of goods. The appellant claimed that they had availed the said credit during the inauguration of new .....

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ganized wherein prospective buyers were invited and were shown a new facility. It was argued that the said plant is located in their existing plant and at not a different unit. Learned Counsel also argued that the demand is time barred as the show-ca .....

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ng hearing, he produced the clarification dated 6.4.2016 wherein the jurisdictional Assistant Commissioner (Review) has clarified as follows: - In this connection, it is to inform that the jurisdictional Assistant Commissioner has informed that M/s M .....

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