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2016 (5) TMI 13 - CESTAT NEW DELHI

2016 (5) TMI 13 - CESTAT NEW DELHI - 2016 (41) S.T.R. 855 (Tri. - Del.) - Admissibility of Cenvat credit for the period April 2011 February 2012- Service tax paid on construction services - Department contended that as the services have been used for construction of building which is neither for finished goods nor output services, but the output being property, the credit is not admissible. Also from 01.04.2011 the service of construction of a building for civil structure or part thereof has bee .....

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nt towards Building and Other Construction Workers Welfare Cess which establish that the provision of availing the construction service had been completed before 01/04/2011 but that invoice was raised only on 26/04/2011. When the provision of construction service has been completed prior to 01/04/2011 denial of credit only because of the delay in issuing the invoice is not justified as the Board has clarified that credit is available if the provision of the service was completed before 01/04/201 .....

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of service tax paid on construction services. 2. The appellant is engaged in manufacturing Automotive Rubber parts and are also availing benefit of Cenvat credit. The appellant got constructed some portion of their existing factory block and also some repair work of old factory building by M/s Sunshine Constructions. The appellant took cenvat credit on the service tax paid on invoices issued for these services. The Department entertained the view that as the services have been used for construc .....

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d from the definition of input service. That setting up, modernisation, renovation or repairs of a factory does not include construction or repairing of building. The show cause notice issued raising the allegations culminated in the order which disallowed the credit of ₹ 1,05,628/, and ordered recovery of the same with interest besides imposing equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Aggrieved, the appellants before the Tribunal. 3. The issue invol .....

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the appellant and building/construction was completed and handed over before 01/04/2011. But the service provider had issued the invoice only on 26/04/2011.The learned counsel adverted to the CBEC circular No.354/73/2011-TRU and argued that the Board has issued clarification that credit is available on services excluded after 1/04/2011, if its provision had been completed before 01/04/2011. To substantiate the contention that the building has been completed before 01/04/2011 the appellant has p .....

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