Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1171 - AT - Service TaxCENVAT Credit - input - Cement, M.S. Plates, M.S. Channels etc. used for construction of factory shed, building or laying of foundation or making of structures for the support of capital goods - Held that:- The plain reading of the amended explanation in the definition of Input, makes it clear that the opening line for Explanation 2 is about the input including goods as are used in the manufacture of the capital goods used in the factory of the manufacturer. It becomes clear that the explanation is exclusively in respect of the manufacture only, that too when it is used for construction of factory shed, building or laying of foundation or making of structure etc. The use of word factory shed further clarifies that the explanation is exclusively for the manufacturer and not for the service provider. Thus, by taking inference from the above said explanation, credit in respect of inputs, which is undisputedly used for providing output service namely errection, commission, installation, the credit cannot be denied to the service provider i.e. the appellant. The findings of Commissioner (Appeals) in para 7 thereof do not help the Revenue as the exclusion made under the explanation to definition of input service does not extend to the service provider - appeal allowed - decided in favor of appellant.
|