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2015 (10) TMI 1564 - AT - Central ExciseAvailment of CENVAT Credit - input services - nexus with manufacture - Suppression of facts - Inadmissible documents - erection, installation and commissioning services - Held that:- Appellants have paid excise duty on the same price on the invoice price of the conductors which includes the installation charges. Accordingly, the said services of installation, erection and commissioning provided by a third party have been utilised by the appellant in the course of its business of manufacture and sale. Accordingly, I find that the said services have been utilised in the course of manufacturing and accordingly, the Cenvat credit is allowable. The appellant also points out that out of total amount of ₹ 3,29,697/- in respect of erection and commissioning and installation services of ₹ 86,808/- on account of credit on service tax paid by sub-contractor wherein the appellant have undertaken sub-contract for erection and commissioning. The appellant also paid service tax on the provision of said services and as such the input service credit taken of ₹ 86,808/- is allowable which is paid by the sub-contractor. I hold that the said credit of ₹ 86,808/- also allowable. It is also held that the services in respect of clearance of the final product from the place of removal. Under the circumstances, if the premises of the buyers as the appellant had taken both selling of the products as well as the installation which is included in the selling price. So far as the credit taken on the telephone service is concerned, it is an admitted fact that the said telephone connections although justifying that it occupies in the factory premises, in the admitted that during the period under consideration, the appellant is on the occupation of the premises in the case manufacturing activities and they have utilising the telephone credit I also find that the appellant paid most of the bills for the telephone through account pay cheques and the payments are reflected in the bank statements. Under the circumstances, I hold that the Cenvat credit is allowed. As regard denial on the ground of inadmissible documents appellant have not brought any additional records even at the first appellate stage before this tribunal in support of the allowability of the credit disallowed. As such, I uphold the allowance of input credit on account of defective documents. - Decided partly in favour of assessee.
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