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M/s. Siemens Ltd. Versus CC & CE, Hyderabad

2016 (7) TMI 1102 - CESTAT HYDERABAD

Disallowance of credit on input services - whether fabrication services having been availed outside the factory are not eligible for credit as they do not qualify as input services? - Held that:- By bringing in the amendment vide Notification No.10/2008 dt. 01/03/2008 to the definition of input services w.e.f. 01/04/2008 a radical change was introduced expanding the clearances of final products upto the place of removal. Further in the case of Endurance Technology (P) Ltd. (2015 (6) TMI 82 - BOM .....

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2611-2612/2011 - Dated:- 25-1-2016 - Ms. Sulekha Beevi, C.S., Member ( Judicial ) Shri Karan Talwar, Advocate for the appellant Shri Amish Gupta, Authorised representative for the respondent ORDER [ Order per: Sulekha Beevi, C.S. ] The appellant is aggrieved by the disallowance of credit on input services. 2. The appellants are engaged in manufacture of Isolators and Electrical Switchgear Equipments and are registered with the department. They are also availing the facility of CENVAT credit on i .....

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ried the issue in appeal and vide the order impugned herein, the Commissioner(Appeals) upheld the same. Being aggrieved the appellants have filed the present appeal. 3. The learned counsel for the appellant Shri Karana Talwar argued both merits and issue of limitation. He submitted that in E/2611/2011, credit has been denied on the service tax paid on Fabrication services, CHA services, Rent-a-cab services, Air travel and train travel services, pest control and maintenance of immovable property .....

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ss. With regard to fabrication services, the learned counsel urged that credit has been denied alleging that the services are availed outside the factory premises. The goods manufactured by appellants are bulky and heavy in nature. For convenience of transportation, these are dismantled into various parts. The services were availed for aligning and assembling the dismantled parts at the customers premises. That in the case of input services, there is no restriction that it should be received in .....

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Ltd. [2010(260) ELT 369 (Bom.)] 3. Deepak Fertilizers & Petrochemicals Corporation Ltd. Vs. CCE, Bangalore [2013(232) STR 532 (Bom.)] 4. Mawana Sugars Ltd. Vs. CCE&ST LTU, Delhi [2015(38) STR 424 (Tri. Del.)] 5. Coca cola India Pvt. Ltd. Vs. CCE, Pune-III [2009(242) ELT 168 (Bom.)] 5. Per contra, the learned AR Shri Amish Gupta contested that the credit on fabrication services is not admissible. He referred to the purchase order and submitted that the price fixed is Ex-work basis. This m .....

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s they do not qualify as input services. I am not able to persuade me to accept this contention. By bringing in the amendment vide Notification No.10/2008 dt. 01/03/2008 to the definition of input services w.e.f. 01/04/2008 a radical change was introduced expanding the clearances of final products upto the place of removal. Further in the case of Endurance Technology (P) Ltd. (supra), the Hon ble High Court of Bombay has categorically held that no such restriction is imposed. 7. In Deepak Fertil .....

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