TMI Blog2018 (2) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of rule 2(k)(ii) of Cenvat Credit Rules, 2004. The input is required to be used for providing output service. Admittedly these inputs have been used by the appellant for providing output service - similar issue came up before the Tribunal in the case of GTL Infrastructure Ltd. [2014 (9) TMI 647 - CESTAT MUMBAI] wherein this Tribunal has held that As per Rule 2 (k) (ii) of the Cenvat Credit Rules, 2004 all goods are entitled for Cenvat Credit which are used for providing any output service. Appellant has correctly availed the Cenvat Credit on the goods in question and same may be treated as input for providing output service - appeal allowed - decided in favor of appellant. - E/2299/2009 (DB) - Final Order No. 70212/2018 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal testing and analysis service or technical inspection and certification services and accordingly, appellant has been discharging service tax on the services. 3. During 2006-07, in this testing facility, the appellant procured the following equipments on payment appropriate excise duty.: FACT-10 Meter RF Shielded EME chamber Heater with blower panel with accessories Clean air management system and prefabricated clean room enclosure. Infiniti Pro P-IV 3.2 Ghz personal computer The appellant took CENVAT credit of the duty paid on the above items since the same were used for providing taxable output service. 4. Vide show cause notice dated 31.03.2008, the CENVAT credit taken on the above items was sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be used in or in relation to the manufacture of final goods or used for providing output service. He also submits that similar issue came up before this Tribunal in the case of GTL Infrastructure Ltd. v. Commissioner of Service Tax, Mumbai [2015 (37) STR 577 (Tri.-Mumbai)] and after examining the issue this Tribunal allowed the Cenvat Credit. 3. Ld.Counsel further submitted that the extended period of limitation is not invocable as all the necessary details were reflected in their Cenvat Credit account and dispute arose because of an audit objection. There was no malafide intention of the appellant on the issue and this is purely case of benefit of interpretation of provisions of Cenvat Credit Rules, 2004. In these terms he prayed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; 7. As per the said rule any goods used for providing output service is entitled for Cenvat credit. Admittedly the goods in question has been used for providing the output service by the appellant. This fact is not in dispute. The question raised by the ld.Commissioner in the impugned order is that the appellant has not shown these goods as inputs or they have added value of said goods in the value of taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Bharati Airtel Ltd. (supra). In fact, the explanation also clarified that inputs includes goods used in manufacture of capital goods which are further used in the factory of the manufacturer. But in the case in hand, the appellant is a service provider. Therefore, the said explanations has no relevance to the facts of this case. As per Rule 2(k)(ii) of the Cenvat Credit Rules, 2004 all goods are entitled for Cenvat Credit which are used for providing any output service. In this case nowhere it is disputed by any of the parties that the tower/BTS cabins were not used by the appellant for providing service namely Business Auxiliary Service. Therefore, the Cenvat Credit cannot be denied. These facts have not been appreciated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment including GSM Antenna and BTS equipment, and to extend and receive, highly specialized technical service, which includes the provision of creation and maintenance of highly controlled artificial temperatures and humidity levels at all times and continuous power supply at the prescribed voltage so as to operate the equipment of the operators, and thus be conducive to the functioning of the Operator s signal transmission for their ultimate consumers. In these circumstances, we hold that appellant are entitled for input service credit on towers and cabin, which have been used by the appellant for providing output service under the category of Business Auxiliary Service in the facts of the case. 8. In view of the above analysis w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
