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2017 (1) TMI 646 - CESTAT CHENNAICENVAT credit - various input services - Rule 2(l) of Cenvat Credit Rules, 2004 - AMC for Attendance Monitoring machine - Factory Inspection building stability certificate - PF Audit Fees - Annual Listing fee - Professional services - AMC charges for weighing machine - Renewal of Audit Quality Management System - AMC charges for Photo copier - Depository Service - Held that: - the services availed are definitely in or in relation to the business or manufacturing activity of the appellant or otherwise required to be availed of in view of statutory reasons - These input services are not also disbarred by any of the clauses (A), (B), (BA) or (C) of the Explanation to Rule 2(l) ibid - all these services are very much eligible "input services" - credit allowed. Construction of Overhead tank - Capital Civil Sundry Work - Labour charges for fabrication and erection of DSL system - Held that: - I find that they are in the nature of services relating to construction or execution of works contract or civil structure or part thereof or laying foundation of making of structures for setting up of capital goods which are specifically disbarred by (A) to the Explanation to Rule 2 (l) ibid - the services would not qualify as an eligible input service for the purpose of Rule 2(l) - credit disallowed. Transport & Loading Charges - Held that: - I find that these services relate not only to transportation and loading charges incurred with respect to raw material but also semi-processed as well as final products. There is no individual break up of the categories available and accordingly only for the limited purpose of determining the eligibility of each of the individual services, and also amounts involved in each case, the matter is required to be remanded to the original authority for de novo consideration - matter on remand. With regard to penalty, considering that the entire dispute has emanated on account of interpretational issues, penalty imposed under Rule 15 (1) of the Cenvat Credit Rules, 2004 is set aside. Appeal allowed - part of matter on remand - decided partly in favor of appellant.
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