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2018 (2) TMI 1109 - CESTAT ALLAHABADCENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - Heater with blower & panel with accessories - Clean air management system and prefabricated clean room enclosure - Infiniti Pro P-IV 3.2 Ghz personal computer - whether on the items in question appellant is entitled to avail Cenvat credit on not? - Held that: - the appellant has taken Cenvat credit as capital goods on the goods in question. Although they do not qualify as capital goods as per Rule 2(a) of Cenvat Credit Rules, 2004, but in alternate it is the claim of the appellant that these goods be treated as inputs in terms of rule 2(k)(ii) of Cenvat Credit Rules, 2004. The input is required to be used for providing output service. Admittedly these inputs have been used by the appellant for providing output service - similar issue came up before the Tribunal in the case of GTL Infrastructure Ltd. [2014 (9) TMI 647 - CESTAT MUMBAI] wherein this Tribunal has held that As per Rule 2 (k) (ii) of the Cenvat Credit Rules, 2004 all goods are entitled for Cenvat Credit which are used for providing any output service. Appellant has correctly availed the Cenvat Credit on the goods in question and same may be treated as input for providing output service - appeal allowed - decided in favor of appellant.
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