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2019 (8) TMI 200 - AT - Central ExciseCENVAT Credit - input services - Repair and Maintenance service - Erection, Installation and Commissioning service - Consulting Engineering Service used for expansion of the production capacity - credit was denied on the ground that the “setting up of the factory” has been removed from the inclusion clause of definition - as per assessee it is only expansion of existing production capacity - HELD THAT:- The ground for denial of the cenvat credit by the lower authority is that since “setting up” has been removed from the inclusion clause of definition, the credit in respect of setting up of the factory is not admissible. As per the facts of the present case, the factory is already existing and running its production, it is only expansion of existing production capacity, therefore, it cannot be said that there is setting up of the new factory. Moreover, the services were not excluded in the exclusion category as brought in definition of input service w.e.f. 01.04.2011. Therefore, all the services were used in or relation to the manufacture of final product as the expanded production capacity is only for manufacture of final product. Credit allowed - appeal allowed - decided in favor of appellant.
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