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2016 (1) TMI 161 - CESTAT AHMEDABAD

2016 (1) TMI 161 - CESTAT AHMEDABAD - 2016 (42) S.T.R. 299 (Tri. - Ahmd.) - 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 out .....

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80/2013 - ORDER No. A/11851-11856/2015 - Dated:- 14-12-2015 - Mr. P.K. Das, 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 inpu .....

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e, they avail the assistance of sub-contractors who actually erect and install 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 .....

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g to up to the place of removal of their excisable product. He submits that 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 erec .....

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any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, .....

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