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2018 (8) TMI 1098 - AT - Service TaxCENVAT Credit - inputs - AFFF Concentrate - Industrial Paint/Thinner/Primer and Grease - Safety Vests - Angles - Channels - Coils - Barbed Tapes - Rheoduild 821 etc. Industrial paints - Held that:- These are used for corrosion control of the steel structures and physical barrier between the steel substrate and corrosive elements such as atmosphere. Therefore, continuously having nexus in providing the output service - credit allowed. Industrial lubricants - Held that:- These are used for lubricating marine loading arms which are part of capital goods for handling and loading of petroleum products, therefore, it has also nexus with the output services provided by the appellant - credit allowed. AFFF Concentrate - Held that:- The same is used for prevention of accidents by fire or explosion on such premises of Rule 16 of Inflammable Liquids & Substance Regulations, 1953. Accordingly, used for provided output service - credit allowed. Rheobuild 821 - Angles and Panels used for structure of storage tanks - Held that:- The Angles and Panels used in the storage tanks, which ultimately used for providing storage and warehousing service, are eligible to credit - The Rheobuild 821 is also used for mixing with cement for construction of structures, hence, admissible to credit - credit allowed. Safety Work Vest - Coil - Barbed Tapes - Held that:- The appellant-assessee has not pressed denial of credit in respect of Safety Work Vest and Coil and Barbed Tapes involving total credit of ₹ 2,271/- and 10,665/- - credit not allowed. Appeal allowed in part.
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