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2016 (11) TMI 1448 - AT - Service TaxCENVAT credit - inputs - inputs services - Exposy Coating, Floor coating or Floor Material - Wall panel, Ceiling panel - Gauges rack - Tools rack - Trolley - Held that: - as regards Exposy Coating, Floor coating or Floor Material, and Wall panel, Ceiling panel, the services availed was to make the environment dust-free, which is one of the requirement of the Factories Act, 1948. Therefore, denial of the Cenvat credit of the tax paid is uncalled for. Gauges rack - Tools rack - Trolley - Held that: - it is probably considered by the adjudicating authority as not capital goods. These Gauges Racks are purchased for the purpose of storage and need not be considered as capital goods and being integraly connected with the manufacturing activity, these are recurring expenditures to hold such goods as input on the facts of the present case and that is not unreasonable - same reasoning applies for Tools rack and Trolley. The word “include” is used in the statutory definition generally to enlarge the scope and meaning of the words used in law without restriction - appeal allowed - decided in favor of appellant.
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