COMMISSIONER OF CENTRAL EXCISE Vs. MINDARIKA PVT. LTD.
LAWS(CE)-2015-2-90
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on February 11,2015

COMMISSIONER OF CENTRAL EXCISE Appellant
VERSUS
Mindarika Pvt. Ltd. Respondents

JUDGEMENT

ASHOK JINDAL,J - (1.)THE input service credit has been allowed by the Commissioner (Appeals) on courier service, air ticketing service/air travel agent service, technical training & coaching service and outward freight service.
(2.)The Revenue is of the view that these services have no nexus with the manufacturing of respondent. Therefore, the Revenue is in appeal against the impugned order.
Learned AR for the Revenue submits that these services have no nexus with the manufacturing of the respondent. Therefore, the respondent is not entitled to input service credit.

(3.)HEARD the parties and considered the submissions.
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