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2023 (5) TMI 185 - AT - Central ExciseCENVAT Credit - input service - miscellaneous constructions, fabrication and erection of pipes, supply and installation of CGI shed in DG yard - HELD THAT:- It is noticed that the services received by the appellant from M/s Sunanda Agri Marketing, are in the nature of fabrication and erection of pipes fittings and the services received from M/s Friends Traders, are in the nature of repair and maintenance in the factory premises. The appellants have specifically pleaded that the said services were essentially required for modernization, renovation or repairs of within factory premises. They are not a part of in execution of works contract or construction services as envisaged under Section 66E (b) of the Finance Act, 1944. It’s an admitted position that the said services are used for repair/renovation of and within the factory premises and were not a part of construction or execution of a works contract as in the nature for construction of civil structures and buildings. Admissibility of CENVAT Credit is now a settled proposition in law. As the appellants have availed the input service tax credit for repair, maintenance and modernization and fabrication & erection of pipe fittings at their factory premises, it is amply clear that the aforesaid credit is admissible to them and are not hit by exclusion clause of Rule 2 (1)(ii)(A) of the Cenvat Credit Rules, 2004. Appeal allowed.
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