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2022 (9) TMI 1293 - AT - Central ExciseCENVAT Credit - input services - Repair and maintenance of factory/ office premises/plant and machinery - GTS Services - credit availed on the strength of invoices for freight for receipt of input/ fuel, issued by the supplier / trader - HELD THAT:- Admittedly appellant have received the construction service towards repair and maintenance carried out in the factory premises. The repair and maintenance have been specifically provided as input service in the in the inclusive clause of the definition, which provides for credit with regard to services received for repair of a factory or office relating to such factory. Further, this issue is squarely covered by the precedent order of this Tribunal in appellant’s own case M/S. BALKRISHNA INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE, ALWAR. [2021 (7) TMI 1383 - CESTAT NEW DELHI], where it was held that the appellant is entitled to cenvat credit on repair and maintenance services received for repair and maintenance of plant and machinery, in the factory premises. GTA Service - HELD THAT:- Admittedly it is the appellant manufacturer who are the receiver of the input service in question. It is immaterial as to who deposited the service tax, as it is specifically mentioned in the invoice of the supplier that service tax of GTA service has been deposited on the freight element. It is also found that the Court below has held that service tax has been deposited in respect of GTA service in question. Accordingly, the appellant is entitled to cenvat credit on the same. The appeal is allowed - decided in favor of appellant.
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