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2018 (3) TMI 1842 - AT - Service TaxCENVAT Credit - inputs - AFFF Concentrate, Industrial Paint/Thinner/Primer and Grease, Safety Vests, Angles, Channels, Coils and Barbed Tapes, Rheoduild 821 etc. - HELD THAT:- The appellant has submitted that the industrial paints are used for corrosion control of the steel structures and physical barrier between the steel substrate and corrosive elements such as atmosphere. Therefore, continuously having nexus in providing the output service. Similarly, industrial lubricants were used for lubricating marine loading arms which are part of capital goods for handling and loading of petroleum products, therefore, it has also nexus with the output services provided by the appellant. The Angles and Panels used in the storage tanks, which ultimately used for providing storage and warehousing service, are eligible to credit - The Rheobuild 821 is also used for mixing with cement for construction of structures, hence, admissible to credit. The appellant-assessee has not pressed denial of credit in respect of Safety Work Vest and Coil and Barbed Tapes involving total credit of ₹ 2,271/- and 10,665/-, however, they assailed the order for denial of credit on Rheobuild 821, Angles and Panels used for structure of storage tanks. Appeal allowed in part.
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