Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 106 - AT - Service TaxCENVAT credit - input services - inputs - transmission towers including spares/parts of said towers - Held that: - the issue of admissibility of CENVAT credit on transmission towers and spares/ parts of said towers is covered by the Tribunal’s decision in case of Prism Cement Ltd. Vs CCE [2017 (3) TMI 1283 - CESTAT NEW DELHI], where it was held that Cenvat Credit is not eligible only on the ground that these goods are immovable is against the law as settled by the Hon’ble High Court of Gujarat in the case of Mundra Ports and Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT] - the appellant is entitled to the Cenvat credit for the duty/taxes paid on transmission towers and their parts/spares. Admissibility of CENVAT credit for the input service of erection/ commissioning/ installation of transmission towers/ lines - Held that: - When the transmission towers/ lines have been held to be admissible input for claiming Cenvat credit input service of commissioning erection and installation of said transmission towers/lines would also be eligible to Cenvat credit - The Tribunal in the case of M/s Hindustan Zinc Ltd Vs CCE, Udaipur vide [2017 (5) TMI 233 - CESTAT NEW DELHI] has held that consultancy service irrespective of laying of pipelines for supply of water from dams to the mines of the appellant is an admissible service for claiming Cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant.
|