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2019 (4) TMI 13 - CESTAT NEW DELHICENVAT Credit - input service - Erection, Commissioning and Installation Service in relation to making of structural duct support for capital goods such as duct support, platform, staircase, shed and other structural support etc. in their factory premises - Held that:- Both, the original adjudicating authority as well as the first appellate authority have relied on the exclusion clause for denying the credit on the services used by the appellant. It is not disputed that the services received by the appellant is classified as “Erection, Commissioning and Installation service” - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning and Installation Service”. Credit cannot be denied - appeal allowed - decided in favor of appellant.
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