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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

CENVAT Credit - input services - Dredging Service is nothing to ...


CENVAT Credit Allowed for Dredging Service Costs Integrated into Cement Manufacturing Expenses; Not Directly Linked to Product Removal.

August 9, 2018

Case Laws     Central Excise     AT

CENVAT Credit - input services - Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by the appellant only, which stands absorbed in the overall cost of manufacturing of cement. Therefore, it cannot be said that the Dredging Service is used for the removal of final product from place of removal - credit allowed.

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