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2018 (7) TMI 167 - CESTAT HYDERABADCENVAT Credit - input services - Vehicle Insurance - Construction related services i.e., false ceiling/partition works - Installation services used for ineligible capital goods - Works contract services used for construction related works - Held that:- In the definition of input services, the credit on vehicle insurance claimed by them is covered by exclusion clause (B) above, while the credit on construction related services and works contract services fall is covered under (A) above as it falls under sub-clause (zzzza) of clause (105) of Section 65 of the Finance Act. The civil construction work undertaken was in the nature of composite works contract with some amount being added as sale of goods and VAT being paid and for the remaining amount, service tax being paid, considering it as the service element of the composite works contract - The appellant had argued earlier that they can prove through agreements, the contracts which they had with their service providers do not fall under the category of works contract. But they have not produced any such agreements and the invoices show that they were works contracts - Thus, appellant have no evidence to show that these invoices do not pertain to works contract. Time limitation - Held that:- The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed the components of the credit which they have taken. The ER-1 during the relevant period also did not provide details of the credit taken - the extended period of time under Section 11A can be invoked. Appeal dismissed - decided against appellant.
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