Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 852 - AT - Central ExciseCENVAT Credit - input services - Appellant undertook renovation project of their sugar unit and for that work they have engaged M/s. Manana Construction and M/s. ISGEC Heavy Engineering Ltd. - works contract - period from January 2016 to March 2016 - HELD THAT:- As per the submission of the appellant, the appellant has entered into three different contracts with Manana Construction viz. supply of material for civil construction, supply of labour for civil construction and supply of labour for installation of plant and machinery and as per the appellant he is liable to pay service tax only on supply of labour for civil construction and supply of labour for installation of plant and machinery and is not liable to pay service tax on supply of material for civil construction and further as per the appellant, he has already reversed ₹ 8,40,768/- on proportionate basis, the service tax pertaining to supply of labour for civil construction and the remaining amount is entitled to avail as cenvat credit of the same and similarly for ISGEC Heavy Engineering the appellant submitted that they have entered into two different contracts but all the contracts entered into between the appellant and two different parties viz. Manana Construction and M/s. ISGEC Heavy Engineering Ltd. have not been produced before the original authority to verify the claim of the appellant. This case needs to be remanded back to the original authority to examine all the documents afresh and then decide the claim of the appellant and determine the demand, if any - Appeal allowed by way of remand.
|