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2023 (8) TMI 1317 - AT - Central ExciseCENVAT Credit - input services - construction and erection services in the factory - It is the contention of the Department that after the amendment to the definition of the input service, all construction services undertaken within the factory premises fall outside the scope of the said definition - HELD THAT:- It is concluded that a harmonious reading of the inclusive part of the definition and the exclusion clause mentioned at clause (a) relating to construction service of the definition of ‘input service’, it is apparent that the construction service relating to modernization, renovation and repair of the factory continued to be within the meaning of ‘input service’ and accordingly, the Service Tax paid on such service is eligible to credit. It is a fact that the appellant took credit on the services used in the construction of civil structure for newly setup of Steel Melting of Continuous Castings Machine (SMS), and for provision of fabrication and erection service for the installation of the SMS plant, which is covered under the definition ‘modernization, renovation or repair’. The Tribunal has consistently held that credit on such services is available to the taxpayer, which have been quoted by the learned counsel while making his arguments. The impugned order is set-aside and the appeal is allowed.
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