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2013 (4) TMI 408 - CESTAT AHMEDABADCenvat credit for the services obtained at site where undertaking installation works disallowed - Held that:- It is evident from the Order in Appeal that with respect of certain service tax credit, appellants have been allowed to take credit as per the findings. With respect to remaining entries, appellant could not establish that the contracts include commissioning and installation charges in the contracted value. It is also observed from one contract dated 23/06/2006 entered by the appellant with AKUMS Drugs & Pharmaceuticals Ltd., that freight and transit insurance are required to be paid extra. In view of such contracts entered into by the appellants with their service providers, it cannot be said that in all the situations, installation and erection, transit insurance, freight have been included as a complete package for considering the contracts to be turn-key project. All these details are required to be gone into to establish that the contracts are only on turn-key basis in order to hold that the goods are sold as turn-key project and that sale is extended to the installation site. If all the elements of cost of installation and erection, transit insurance, freight etc. are included in the contracted value, then as per Circular No.97/8/2007-ST dated 23/08/2007 issued by CBEC, the point of sale will be the installation site and service tax credit will be admissible to the appellant for the services obtained from other service providers at the installation site. Thus the order passed by the Commissioner (A) under OIA set aside and the matter is remanded to the original adjudicating authority for deciding the issue afresh after giving a personal hearing to the appellant. The appeal is allowed by way of remand.
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