Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 974 - AT - Central ExciseCENVAT Credit - input services - Supply of Tangible Goods services - Hiring forklifts for use of handling the material within the factory - HELD THAT:- The contention of the revenue is not correct in as much as it contends that the Supply of Tangible Goods service is not falling under definition of Input service in terms of Rule 2(l) of Cenvat credit Rules, 2004. Though, it is agreed that it does not appear in the inclusion clause of definition however, the main clause of definition is very wide. There is no dispute that the Forklift which is taken on hire under Supply of Tangible Goods service are indeed used for handling all the material which is the part and parcel of process of manufacturing the final product within the factory. Therefore, the forklift which is taken on hire is directly used for the activity of manufacturing of final product. The identical issue has been considered by this Tribunal in the case of LARSEN & TOUBRO LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE MUMBAI – II [2018 (2) TMI 537 - CESTAT, MUMBAI] wherein the Cenvat Credit in respect of supply for tangible goods service has been allowed - Similarly, in the case of DBOI GLOBAL SERVICES PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2016 (11) TMI 521 - CESTAT MUMBAI] the credit on Supply of Tangible Goods service i.e. in respect of electronic equipments has been decided in the favour of the assessee. Credit allowed - appeal allowed - decided in favor of appellant.
|