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2018 (6) TMI 1212 - CESTAT BANGALORECENVAT credit - input services - appellant had engaged the services of M/s. Chettinad Builders (P) Ltd. and M/s. Navanirman Technobuild India Pvt. Ltd. towards construction of various structures and buildings, laying of foundations and making of structures for support of capital goods in the factory premises and construction services in the residential colony and availed cenvat credit on the services tax paid - principles of Natural Justice. Held that:- The appellant has produced various work orders issued to M/s. Navanirman Technobuild which are the subject matter of present dispute and the perusal of these various work orders, copies of which are annexed with the appeal memorandum, shows that the scope of work relates to supply of DG sets operator with required tools for O&M work like fuel filling , coolant top-up, start & stop of DG set, battery checking etc. in the Kallur factory - the Commissioner(Appeals) has not considered all these documents and the invoices produced by the appellant in support of his submission that the services availed by the appellant are integrally connected with the manufacture of final product of the appellant and all the services even after the amendment in the definition of input service fall in the definition of input service because the same has not been specifically excluded. Since these work orders and the invoices issued by the service providers have not been specifically considered by the Commissioner(Appeals) while disposing of the appeal, the matter requires re-examination - appeal allowed by way of remand.
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