Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 557 - AT - Service TaxCENVAT Credit - various inputs - the inputs are used for construction of factory shed, building or lying of foundation or making of structures for support of capital goods etc used for providing outward service of Erection, Commissioning and Installation - N/N. 16/2009-CE (NT) 07.07.09 - Held that:- The entire controversy revolves around the Notification No. 16/2009-CE (NT) 07.07.09 whereby in the definition of the inputs under explanation to the goods such as Cement, M S Angles, Channels, TMT bars, TMT Rods etc used for construction of factory shed building or laying of foundation or making of structures for support of capital goods were excluded. It is clear that this explanation is exclusively in respect of manufacturer for the reason that explanation was provided in respect of the goods such as Cement, Angles, MS Channels, TMT Bars & Rods etc only when it is used for construction of factory shed, building or laying of foundation or making of structure for support of capital goods. The use of factory shed is very clear that it is meant for manufacturer and not for service provider. Therefore, by taking inference form the aforesaid explanation credit in respect of the inputs which is undisputedly used for providing output service namely, Erection Commissioning Installation Credit cannot be denied. Appeal allowed - decided in favor of appellant.
|