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2017 (9) TMI 274 - AT - Central ExciseCENVAT credit - input service - services used in the guest house as well as rehabilitation colony - Held that: - the guest house as well as rehabilitation colony are outside the factory premises and have been constructed only as a welfare measure and these have no nexus with the manufacture, storage or sale of the finished products - credit rightly denied. CENVAT credit - goods used in erection of 132KV transmission line to bring electricity to the appellant’s project site - Held that: - the benefit of cenvat credit on goods used in the construction of transmission line to bring electricity to the factory has been allowed by the Tribunal in the case of Prism Cement Vs. CCE [2017 (3) TMI 1283 - CESTAT NEW DELHI] - credit allowed. CENVAT credit - GTA service in respect of goods consigned on FOR basis upto the customer’s premises - Held that: - the same issue was before the Hon’ble High Court of Punjab & Haryana in the case of Ambuja Cements [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] in which the Hon’ble High Court, after considering the definition of input service in detail, allowed the benefit of such cenvat credit upto the customer’s premises - credit on outward freight allowed. CENVAT credit - excise duty paid on M.S. pipe, galvanised fabric, tower parts, welding electrodes etc. which were used for maintenance of capital goods - Held that: - parts of capital goods are also entitled to the benefit of cenvat credit - Tribunal has also been consistently allowing the cenvat credit on items such as angles, section etc. which are used in the construction of support structure for capital goods also. The M.S. pipes are used in construction of water supply pipe lines which are essential in the factory for manufacture of goods and as such will be entitled to cenvat credit - credit allowed. Appeal allowed - decided partly in favor of appellant.
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