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M/s. Triveni Turbine Ltd. (Previously known as Triveni Engineering & Industries Ltd.) Versus Commissioner of Central Excise and Service Tax, Bangalore

2017 (10) TMI 493 - CESTAT BANGALORE

CENVAT credit - sub-contract - erection, commissioning and installation service - Held that: - the appellant is entitled to CENVAT credit of service tax paid on erection, commissioning and installation as the said issue is clearly covered in favor of the appellant by the decision in the case of Veena Industries Ltd. [2016 (1) TMI 161 - CESTAT AHMEDABAD], the Division Bench of this Tribunal has held that it is undisputed that the appellant is a provider of taxable service and they provided the sa .....

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Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 20.11.2014 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manufacturers of excisable goods viz., steam turbines falling under Chapter 84 of the Central Excise Tariff Act, 1985. The appellant had availed input service tax credit of ₹ 91,59,919/- in respect of input servic .....

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saction value and the appellant directly procured alternator and other components directly to the site. The goods i.e., alternator and other components assembled, erected and commissioned and handed over to customers at their respective site. These activities are outsourced to different sub-contractors depending on the locations of different customers. These sub-contractors had raised service bills in the name of the appellant by charging service tax on the services of assembling, erection and c .....

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32,53,225/- for wrongly availed input service tax credit on erection and commissioning under Section 11A of the Central Excise Act, 1944 read with Rule 14 of the CENVAT Credit Rules, 2004, proposing to demand applicable interest under Section 11AB of Central Excise Act, 1944 read with Rule 14 of CENVAT Credit Rules, 2004 and also proposing to impose penalty under provision of Section 11AC of the Central Excise Act, 1944 read with Rule 15 of the CENVAT Credit Rules, 2004. The original authority .....

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to the binding judicial precedents on the identical issue. He further submitted that the appellant is registered under the category of erection, commission and installation service and the contract with the customer require appellant to commission and install the goods manufactured by appellant for which separate consideration is identified in the contract. He also submitted that the appellant raises separate invoices for the sale of manufactured goods and for provision of erection, commissioni .....

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erection and commissioning. 4.1 In support of his submission, that the input service credit is admissible on erection and commissioning, he relied upon the following decisions: * Veena Industries Ltd. vs. CCE, Vapi: 2016 (42) STR 299 (Tri.-Ahmd.) * BSNL vs. CCE, Chandigarh: 2017 (47) STR 246 (Tri.-Chan.) * BSNL vs. CCE, Chandigarh: 2016 (42) STR 356 (Tri.-Del.) 4.2 He further submitted that immobility is irrelevant in determining eligibility of input service credit and for his submission, he rel .....

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