Case Law Details
Case Name : Commissioner of Central Excise Vs Hindustan Coca Cola Beverages Pvt. Ltd. (Bombay High Court at Goa)
Related Assessment Year :
Courts :
All ITAT Bombay High Court
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CA Urvashi Porwal
Brief of the Case
In the case of CCE V/s Hindustan Coca Cola Beverages Pvt. Ltd. it was held by Goa High Court held that the any expenditure incurred in the manufacturing activity would be entitled for credit facility and hence the expenses of mobile phones incurred in connection with manufacturing process shall be allowed.
Brief Facts
In the present case, the assessee has availed CENVAT credit of mobile phone expenses incurred in relation to its manufacturing. The revenue disallowed the same alleging that the same was not covered under CENVAT rules of 2002. The matter has...
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Dear Urvashi,
Can Service provider like Consultant, Chartered Accountants can claim Cenvat Credit of Mobile phones. How many other services can be claimed for cenvat credit. Please enlighten your views.
Does it mean that a manufacturer can take CENVAT credit of expenses of phone, water and electricity bills of the factory premises? – Bhagwan (Director) 09323721296