2014 (3) TMI 4 - AT - Central Excise

Denial of Input service credit - Held that - As it is a case of availment of input service credit on the services of housekeeping, courier, freight and forwarding service, which have been availed by the appellant and same has been transferred to various division, which actually availed the services in question. Therefore, I hold that the appellant are entitled to availed CENVAT Credit on the input service except the services availed by Emco Energy Ltd. to the tune of Rs. 1134 - appellant are directed to reverse the same and are liable to equal penalty - Decided partly in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed input service credit to the appellant for services used by different divisions, except for services availed by Emco Energy Ltd. The appellant must reverse Rs. 1134 within a week or face a penalty of the same amount.