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2018 (1) TMI 418 - AT - Central ExciseCENVAT credit - input services - Services rendered at Medical Centre - Held that: - There are no findings from the lower authorities regarding the location of the medical centre and primary use of the health centre. If the said medical centre is not located in the factory or if the said medical centre is primarily used by the families of the employees and not by the personal engaged in the factory then the credit would not be admissible - matter is remanded to the original adjudicating authority to determine these facts and decide the issue afresh. Works contract construction services - fireproofing work undertaken in respect of Fluidized Catalytic Cracking unit, DHDS (De-hydro De-blending unit, inside the refinery and the water proofing work undertaken in certain building in the factory premises - whether the said service comes within the ambit of input service or not? - Held that: - the services of fireproofing and waterproofing of existing structures does not quality as construction or execution of works contract of the building or civil structure or part thereof. The demand in respect of fireproofing work and waterproofing work is therefore, set aside - dismantling of Sulphur Pelletizer Shed is also does not amount to construction or execution of works contract of the building or civil structure or part thereof and thus would not be hit by the exclusion clause (A) of Rule 2 (l) of Cenvat Credit Rules, 2004 - demand set aside. CENVAT credit - Help Desk Assistant used for repairs carried out at the colony adjacent to refinery - Held that: - The definition post 01/03/2011 specifically excludes services used primarily for personal purposes. Therefore, Help desk assistant at estate has no relation to the activity of manufacture in the factory premises and thus credit of the same cannot be permitted, the same is denied. CENVAT credit - training given to employees about investment of salaries and pension plans - Held that: - the training given to employees in respect of investment of salaries and pension plans is nothing to do with the manufacturing process and is mainly for personal use of consumption of employees. It is thus not admissible as input service. Appeal allowed in part.
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