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2017 (6) TMI 846 - AT - Central ExciseCENVAT credit - M.S. Channels, Angles, Beams etc. - duty paying invoices - input services - transfer of electricity from outside to the factory grid by using cables and other capital goods - Held that: - in bringing power from the outside to the factory premises by laying down cables to be used in or in relation to the manufactured of final product, covered by the decision of this Tribunal in Shri Shyam Iron Udyog Pvt. Ltd's case [2009 (8) TMI 593 - CESTAT, KOLKATA], where it was held that the credit had been disallowed on the ground that the cable was used outside the factory but the appellant relied on the various cases in which credit was allowed thus the matter is to be reconsidered afresh, and credit was allowed subject to verification - credit allowed. CENVAT credit on M.S. Angles, Channels, Beams etc, - Held that: - issue is covered by the judgement of the Principal Bench of this Tribunal in Singhal Enterprises Pvt Ltd's case [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - credit allowed. CENVAT credit on input services used for erection of transmission lines, towers, etc., for bringing electricity from outside the factory premises - Held that: - the issue is covered by the Larger Bench decision of Tribunal in Parry Engineering & Electronics Pvt. Ltd's case [2016 (1) TMI 546 - CESTAT AHMEDABAD], where Hon’ble Bombay High Court in the case of Endurance Technologies Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] held that Cenvat credit is eligible on maintenance or repair services of Windmills, located away from the factory - credit allowed. Credit availed on invoices, issued by their sales office - denial on the ground that sales office is not registered as the input service distributor during the relevant period - Held that: - the issue is covered by the judgment of the Hon’ble Gujarat High Court in Dashion Ltd's case [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not dis-entitle the assessee from the entire Cenvat credit availed for payment of duty - the mistake is only procedural and credit is allowed. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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