Case Law Details
C.C.E. & S.T.-Daman Vs Ags Transact Technologies Ltd (CESTAT Ahmedabad)
CESTAT Ahmedabad held that location from where the service is provided is immaterial for availing the Cenvat credit on input services.
Facts- The respondent are engaged in the manufacture of Automatic Teller Machines (ATMs), other office Machines, Pumps of Liquids, Printing Machinery etc., falling under Chapter 84 of Central Excise Tariff Act 1985 and availing the benefits under the CENVAT Credit Rules, 2004.
It was noticed by the revenue that there was a sudden spurt in the availment of Cenvat Credit by the respondent particularly in reference to credit of service tax claimed to be input service. Discreet enquiry revealed that no such input services was received in their factory premises during the said month or even prior to the said month.
Further from the detailed enquiry it was observed that the respondent were availing Cenvat Credit on capital goods but no such ‘capital goods’ were received by them in their Daman Factory; also that the input services in respect of which Cenvat Credit was availed and utilized by the respondent did not have any nexus, directly or indirectly with the excisable goods manufactured by the respondent at their Daman unit.
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