Please Help: Cenvat credit
Posted Date : 10-Apr-2015 , 02:21:00 pm | Posted By: Aanand Kumar Karn
Category :
Excise | Answers :
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Service tax charged on monthly payment of non-comprehensive AMC of office computers, printers,networks and servers is eligible for cenvat under excise?? |
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| Posted By : Manish Kr. |
12-Apr-2015, 04:02:14 |
| Yes
Cestat, Bangalore Bench
ADC India Communications Ltd.
versus
Commissioner of Central Excise, Bangalore
FINAL ORDER NOS. 286 & 287 OF 2012
APPEAL NOS. E/2180 & 2181 OF 2010
6. As regards the AMC for computers, it is the claim of the appellant that these computers were used for manifold purposes in connection with manufacture and clearance of their products. The learned counsel submits that this fact was not disputed at the lower levels. The learned Superintendent (AR) fairly concedes this position. It appears from the records that a certain part of the CENVAT credit taken on AMC for computers was reversed by the appellant accepting the fact that this much credit was not used in connection with manufacture or clearance of their products. As regards the remaining part of the credit, as already noted, there is no rebuttal of the requisite nexus with the manufacture/clearance of excisable goods. If that be so, the challenge in relation to AMC for computers also must succeed. |
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