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2017 (3) TMI 517 - CESTAT MUMBAICENVAT credit - services used for erection, commissioning and installation - denial on the ground that appellant have artificially split a single individual contract into two separate contracts with the intent to wrongly availing CENVAT Credit - Held that: - Commissioning and installation are separate activity and the value of the same cannot be included in the assessable value of the goods. The Deputy Commissioner's report is very clear that the appellants are engaged in providing services of commissioning and installation and they have availed credit only to those services which are used in the said activity - credit allowed - appeal allowed - decided in favor of appellant.
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