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2013 (8) TMI 306 - AT - Central ExciseCenvat Credit of Service Tax paid on input service in respect of dismantling/handling of unusable material and its transportation - Manufacturing activity undertaken by the appellants comprises of making of concentrate by purification of ores. Entire purification process involves handling of abrasive, corrosive materials and acids which lead to corrosion of metallic and others surfaces which are to be removed periodically from the main machines and are to be replaced with new ones. Appellant has given contract for Dismantling, Sorting and transportation of such scraps from underground area, surface area and mill area to Central Store, wherefrom it is auctioned – Held that:- Activities are basically in relation to repair or renovation of machinery and pipes and are specifically covered under definition of input service – Therefore, appellants are eligible for taking credit in respect of these services – Decided in favor of Assessee.
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