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2017 (6) TMI 506 - AT - Central ExciseCENVAT credit - scope of inputs - cement and structural steel items such as angles, channels, TMT bars, etc - turnkey contract - Held that: - Rule 2(k) (ii) is relevant for any service provider providing any output services. It is also without doubt that Explanation (2) is applicable only to the factory of manufacturer - In the present case the appellant has functioned as service provider to execute the turnkey contract for erection, commission and installation of coke oven battery. Since he did not function as a manufacturer, there is no applicability for Explanation (2) to the appellant even for the period after 07.07.2009. Ld. Commissioner was clearly in error in taking the view that the Explanation (2) Rule 2(k) would be applicable irrespective of the fact where the goods have been used by the manufacturer or the service provider. There is no bar for service provider to avail the full credit on cement and steel structural items used for provision of erection, commissioning and installation services - appeal allowed - decided in favor of appellant.
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