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2014 (3) TMI 876 - AT - Central ExciseAvailment of CENVAT Credit - Erection, installation, and commissioning service - Held that:- As regards, the service for civil work relating to setting up of the factory, we find that during the period of dispute, the definition of input service, as given in Rule 2 (l) of Cenvat Credit Rules, specifically included "services used in relation to setting up, modernization, renovation or repair of a factory, premises of provider of output service or an office related to such premises or factory". The above expression is very vide and would cover all the services relating not only to erection, installation, commissioning of the plant and machinery, but also the services used in relation to construction of the office premises within the factory. services, in question, are covered by the definition of input service. Since, the factory has been set up for manufacture of final products - automobiles components, the service, in question, has to be treated as an input services used in or in relation to manufacture of final product - the auto components and would be eligible for Cenvat credit - Decided in favour of assessee.
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