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M/s. Veena Industries Limited Versus Commissioner of Central Excise & S.T., Vapi

2016 (1) TMI 161 - CESTAT AHMEDABAD

Cenvat Credit - eligible input services - clearance of DG sets on payment of Duty of excise - Service Tax paid by the Sub-contractor on Erection, installation and commissioning of the DG sets at the sites of their clients - Held that:- it is undisputed that the appellant is a provider of taxable service and have provided the same. They are utilising the input service provided by sub-contractors, while providing their output service. Therefore, it is abundantly clear that they are eligible to tak .....

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Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri S. Narayanan, Advocate For the Respondent : Shri Sameer Chitkara, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is a service provider as well as a manufacturer. The issue involved in all these appeals is whether the appellant as a service provider is eligible to avail the credit of service tax paid on the input services. 2. The facts of the case in brief are that; the appellant is man .....

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ll DG sets under the supervision of the appellant. Their sub-contractors raise invoices against the appellant for the services provided by them and also pay the applicable service tax on the said invoices. The appellant also raises invoices on their clients for the services provided by them to their clients, and also pay the applicable service tax on the said invoices, which are based on the purchase orders for providing the said services. While paying such service tax, the appellant avail credi .....

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this logic of the department is absolutely wrong as they are availing the credit on the input services which are used for providing output services as they are a service provider. The fact that they are also a manufacturer does not have any relevance in this context. 4. On the other hand, learned Authorised Representative for the Revenue strongly contends that the appellants are manufacturers of DG sets and they are erecting, installing and commissioning the same at the premises of the clients a .....

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