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2016 (6) TMI 1000 - AT - Service TaxCenvat credit - eligible input services - works contract service - whether appellant is eligible for credit on certain works contract service during the period April 2011 to December 2012. - the works carried out in the factory by appellant for which service tax was paid under the category of works contact service. It is submitted that in line with the business requirements, the appellant made certain changes in the production process, factory layout, and made improvements to the existing facilities to increase volume of production and also to improve quality of the product. Civil contractors were engaged to carry out certain works Held that:- The inclusive part of the definition includes services related to modernisation, renovation and repair of factory. These works in my opinion would fall within the work of modernisation, renovation and repair works and therefore are eligible for credit. - Credit allowed - decided in favor of assessee. Cenvat Credit on works contract service of fabrication of pipelines, erection of cooling tower and laying foundation - Held that:- The works contract service in relation to building, civil structure, laying of foundation etc. has been brought within the ambit of exclusion to exclude not only setting up but something more. - The credit availed on services used for laying foundation of tank/cooling tower is disallowed. Decided partly in favor of assessee.
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