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2018 (12) TMI 1476 - AT - Central ExciseCENVAT Credit - input services - Engineering Designs and Drawings for civil and structural works in respect of Special Alumina Expansion Project services - Held that:- In view of the Purchase Order and the various invoices issued by DCPL (Development Consultants Private Limited, Kolkata), it is found that the service provided by them are not construction service and are not covered under exclusion clause of Rule 2(l) of the Cenvat Credit Rules which only excluded specific services relating to construction service or works contract service when used in or in relation to construction of a building or a civil structure or a part thereof. The services rendered by DCPL is only relating to Drawing or Design and Consulting Engineer’s Services whereas the construction services have been rendered by some other person and the DCPL are not concerned with the construction activity at all - further, the definition of ‘input service’ is very wide and includes inputs used in or in relation to the manufacturing activity. Credit cannot be denied - appeal allowed - decided in favor of appellant.
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