2017 (2) TMI 567

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..... t involved in the present case is of service tax paid on the services even though it is related to erection and installation of capital goods. Since there is no explicit provisions to restrict the Cenvat credit on input services if the assessee claims depreciation, the cenvat credit cannot be denied, therefore the impugned order is set aside - Appeal allowed. - APPEAL NO. E/592/12 - Final Order N .....

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..... , I am of the view that matter can be disposed of. 3. Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that appellant has availed double benefit. One is cenvat credit on the service tax paid on the service and second same amount has been capitalized and depreciation was also claimed therefore Cenvat credit .....

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..... availing credit if the depreciation availed, is only in respect of capital goods and not on services. Admittedly the Cenvat credit involved in the present case is of service tax paid on the services even though it is related to erection and installation of capital goods. Since there is no explicit provisions to restrict the Cenvat credit on input services if the assessee claims depreciation, the .....

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