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2017 (6) TMI 1189 - AT - Central ExciseCENVAT credit - repair and maintenance contract (AMC of air-conditioner and water cooler) - architect service - Held that: - in respect of repair and maintenance of airconditioners and water coolers etc., this Tribunal in the case of Eicher Motors Ltd. [2016 (8) TMI 7 - CESTAT NEW DELHI] has allowed the cenvat credit. Architect service - denial on the ground that the said service is in relation to construction and as such, is excluded from the purview of definition of input service - Held that: - construction service has been defined in Section 65 (105) (zzq), whereas the architect service has been definition in Section 65 (105) (p) of the said Act. Thus, two services cannot be considered as the same service for the purpose of denying the cenvat benefit - Tribunal in the case of Maruti Suzuki [2016 (10) TMI 648 - CESTAT CHANDIGARH] has allowed the cenvat credit on architect service. Appeal allowed - decided in favor of appellant.
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