TMI Blog2017 (6) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... has allowed the cenvat credit. Architect service - denial on the ground that the said service is in relation to construction and as such, is excluded from the purview of definition of input service - Held that: - construction service has been defined in Section 65 (105) (zzq), whereas the architect service has been definition in Section 65 (105) (p) of the said Act. Thus, two services cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repair of the air-conditioner and water coolers is in respect of the office building located within the factory and those buildings have nexus with the manufacture of ultimate final product. He also relied on the decision of this Tribunal in the case of Eicher Motors Ltd. vs. CCE, Indore- 2016-TIOL - 2375 - CESTAT Del. and VE Commercial Vehicle Ltd. v. CCE, Indore 2017 TIOL - 14 - CESTAT-Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory, from where the activities relating to manufacture of the finished goods is also monitored. 5. I find that in respect of repair and maintenance of airconditioners and water coolers etc., this Tribunal in the case of Eicher Motors Ltd. (supra) has allowed the cenvat credit. As regards architect service, I find that the cenvat credit has been denied on the ground that the said servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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