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2019 (10) TMI 581 - AT - Central ExciseCENVAT Credit - input services - Goods Transport Agency (GTA) service - Maintenance & Repair of Immovable Property service - Renting of Immovable Property service - Department has entertained a view that the credit taken by the assessee on these input services either has not been used in providing output service or these cannot be input services for the output services provided by the appellant - HELD THAT:- It has been made very clear that the Cenvat Credit Rules are applicable only to manufacture of excisable goods or the provider of the taxable output service. It has further been clarified from the provision of Rule 68(2) that the person providing GTA service is neither the provider of the output service nor the manufacturer of final product as required under Cenvat Credit Rules, 2004. It has further been clarified that the recipient of the taxable services, even if, they discharge their service tax liability under Rule 68(2) are not entitled to avail the credit of service tax paid on taxable services received by the them as per Cenvat Credit Rules, 2004. From the above clarification there remain no doubt that credit on input services in respect of GTA services are not admissible even for the period prior to 19.04.2006. So no credit of input service is admissible for payment of service tax in respect of output service of GTA provided by the assessee. In respect of other input services - HELD THAT:- The services for the input service credit has been availed by the assessee have actually not gone into providing any output service of Maintenance & Repair of the building or for service of Renting the property - The show cause notice as well as order-in-original mentioned that the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of Immovable Property and Renting of property have actually being used by them for construction of building on SEZ and some residential flats and therefore same cannot be input services for their registered output services. Appeal dismissed.
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