TMI Blog2018 (5) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... k in the factory premises - Held that: - the issue is covered in the case of M/S ION EXCHANGE I LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, SUARAT-II [2017 (12) TMI 151 - CESTAT AHMEDABAD], where it was held that After amendment to the definition of the input service, a clarification issued by the Board vide Circular No 943/4/2011-CX dt 29.4.2011 dt 29.4.2011 where-under regarding credit of service tax paid on construction service as an input service used in modernization, renovation or repair, it has been clarified that the said services being provided in the inclusive part of definition of input service are definitely eligible to credit - credit allowed. Appeal allowed - decided in favor of appellant. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention that since the goods were imported against advance license therefore, no cenvat Credit was availed on the imports by the appellant hence, the same was not reversed at the time of transferring the imported goods such' to their other units, Therefore, the transfer of non-cenvatable imported inputs as such to their other units cannot be construed as trading sale and 5% / 6% of the vale of such imported inputs demanded under Rule 6(3) of CCR, 2004 is bad in law. In support of her contention, the Ld Chartered Accountant has produced sample copy of the invoices where under consignor and the consignee are the appellant, but having different factory addresses. Also, she has placed a certificate from the statutory auditor that the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dt 25.1.2017 and the sample invoices produced, it is clear that the imported materials had been transferred from one unit to another unit even though these documents are referred to as inter-sale and invoice numbers allotted showing the value of the product/ but the transactions between the two units cannot be considered as sale and purchase, but stock transfer of the goods, Therefore, confirmation of the demand in this regard is unsustainable and consequently set aside. On the issue of admissibility of credit on Construction Services used for repair and maintenance of the plant and machinery, I find that it is covered by the judgment of this Tribunal in Ion Exchange India Ltd's case (supra). 6. In the result, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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