Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1041 - AT - Central ExciseCENVAT credit - input services - Tours and travels service - construction services - Held that: - the chart which is produced by the learned Counsel before the Tribunal, specifically indicates that the employees concerned had travelled for official work. If the employees have travelled for official work, and period being prior to 01-04.2011, CENVAT Credit needs to be allowed as covered in the definition of input services during the period in question, as the inclusive portion of definition indicates any services used in relation to business activity and the service tax paid on such services are eligible for CENVAT Credit - credit allowed. CENVAT Credit of ₹ 5,16,557/- on construction services - denial on the ground that these services were rendered for the housing complex and the residential colony - Held that: - in order to meet ends of justice, appellant is extended an opportunity to substantiate their claim that the cost of these construction services was considered for arriving at the final price of the goods manufactured - matter remitted back to the adjudicating authority to reconsider the issue afresh after following due process law. CENVAT Credit of ₹ 25,20,383/- and ₹ 2,08,821/- in respect of construction services - denial on the ground that the service tax is paid on construction services which are excluded from the definition of input services - Held that: - he definition of input services, post 01.04.2011, indicates that CENVAT Credit of the service tax paid on construction services used for construction of building or civil work or part thereof is excluded as also the services rendered for making structure to support of capital goods - The exclusive clause in definition of input service under rule 2(l) of Cenvat Credit Rules, 2004 post 01.04.2011 will not be attracted in the case in hand as factually it is noticed that these services were used for repair and renovation of the factory - credit allowed. Penalty - Held that: - the issue involved in this case is regarding interpretation of the provisions, appellant need not to be visited with any penalty under any provisions. Appeal allowed - decided in favor of appellant.
|