Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1115 - AT - Service TaxCENVAT credit - capital goods - Diesel Generator - Tacho Generator - Luffing Motor - Hoisting Closing Motor - paint - Revenue is of the view that since the said items are used for further fabrication of Floating Crane, which fall under heading 89.05 and are not covered by the definition of capital goods, as defined under Rule 2 (a) of the CCR, 2004 - Held that: - similar issue decided in the case of M/s Omax Auto Limited Versus CCE, Delhi-III [2013 (8) TMI 301 - CESTAT NEW DELHI], where it was held that The purpose for which the goods were used and whether after use the goods became part of plant and machinery fixed to/embedded to the earth is not relevant - credit allowed. As regards paints, reliance placed in the case of COMMISSIONER OF CUS. & C. EX., RAIPUR Versus BHILAI STEEL PLANT [2009 (9) TMI 840 - CESTAT NEW DELHI], where it was held that Cenvat credit in respect of paints are allowed - credit allowed. Appeal dismissed - decided against Revenue.
|