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2019 (5) TMI 1400 - AT - Central ExciseCENVAT Credit - input services - Supply of Tangible Goods service - Painting Services used for painting - Commercial or Industrial Construction Service - HELD THAT:- The supply of Tangible Goods is in respect of hiring of Forklift which is used within the factory of production for handling of raw materials and finished goods. As per this use, it is clear that hiring of Forklift is in relation to manufacturing activity of final product and therefore, service tax paid on hiring of Forklift is admissible for Cenvat credit. Painting Service and Commercial or Industrial Construction Service - HELD THAT:- The same is not for a new construction but only for repair and maintenance of the existing factory and plant and machinery. Therefore, the same is covered under modernization and renovation of existing building and plant and machinery and the service of painting, repair of factory building/ plant and machinery is admissible input service in terms of definition of Input Service. It is also observed that some of the invoices, in respect of which the Cenvat credit was denied, are for Annual Maintenance Contract for repair of Air Conditioners installed in the factory. There is no specific allegation regarding these service, otherwise also Annual Maintenance Contract for repair is in relation of manufacturing activity of final products. Hence, it is admissible for Cenvat credit. Appeal allowed - decided in favor of appellant.
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