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2020 (4) TMI 673 - AT - Central ExciseCENVAT Credit - input services - constructions services used in excavation of ponds etc. during the period 2011-2012 to 2013 to 2014 - HELD THAT:- It is evident from the invoices that the same is towards the receipt of the services in the nature of labour for handling of stores. It is also evident that the service provider is registered with the Department and have charged service tax on the invoices, which have been undisputedly paid by the appellant - it has been consistent view of the courts and also of the CBEC in its various circulars that, for any error on the part of the service provider, in the nature of mistake under the correct head, no adverse inference can be taken on the service receiver - credit allowed. Renovation/repair services - HELD THAT:- Credit pertains to renovation/repair services provided by M/s.Nagada Infratech Pvt. Ltd., Nagada and M/s.Fabrication, Nagda and some part belongs to repair and maintenance and some part towards the construction of new storage tank/pond. As storage tank is an eligible capital asset under Rule 2 (a)(A), the appellant is eligible for cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant.
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