https://www.taxtmi.com/caselaws?id=382453 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, holding that they were entitled to Cenvat credit for the services of Annual Maintenance Charges (AMC) of visi coolers located at Dealer/Retailer's premises. Despite the visi coolers being situated outside the appellant's premises, as they were owned by the appellant and used for business activities like sales promotion, the service of AMC was deemed related to their business activity. The Tribunal found that the AMC service qualified as an input service under the Cenvat Credit Rules, 2004, and allowed both appeals, setting aside the lower authorities' decisions. en-us Thu, 20 Jun 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382453 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, holding that they were entitled to Cenvat credit for the services of Annual Maintenance Charges (AMC) of visi coolers located at Dealer/Retailer's premises. Despite the visi coolers being situated outside the appellant's premises, as they were owned by the appellant and used for business activities like sales promotion, the service of AMC was deemed related to their business activity. The Tribunal found that the AMC service qualified as an input service under the Cenvat Credit Rules, 2004, and allowed both appeals, setting aside the lower authorities' decisions. Case-Laws Central Excise Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382453