CESTAT, NEW DELHI BENCH
Commissioner of Central Excise, Meerut-II
v.
Jindal Pipes Ltd.
FINAL ORDER NO. 1491
OF 2012 - SM (BR) ; APPEAL NO. E/3338 OF 2010-SM ; NOVEMBER 5, 2012
The
captioned case relates to credit of input services used for dismantling of
existing structure in the factory.
Relevant
Facts
In
general, credit of input services used for repair or renovation of factory or
office is allowed. Services used in relation to renovation or repairs of
factory, premises of provider of output service provider or an office relating
to such factory or premises are specifically provided of in the inclusive part
of the definition of input services.
In
the captioned case, the taxpayer claimed Cenvat credit of Rs.5,074/- on the
services received in respect of dismantling of existing structure in the
factory. However Revenue rejected the same. The taxpayer appealed in the office
of Commissioners (Appeals). Commissioner (Appeal) ordered in the favour of the
taxpayer and observed that renovation includes dismantling.
Revenue
appealed against the order of Commissioners (Appeals).
New
Delhi Bench of CESTAT observed
“3…….I
find no infirmity in the order of Commissioner (Appeals). Admittedly renovation
involves dismantling of the existing structure on which a new structure can be
erected. I find no infirmity in the impugned order of Commissioner (Appeals).
The Revenues appeal is accordingly rejected.”
Trust the same would find you useful.
For any assistance on service tax and other compliance issues in India, please contact us.
Best Regards
CA Gaurav Garg
JGarg Economic Advisors
New Delhi, India
(M) +91 9899994934
(E) gaurav@jgarg.com
No comments:
Post a Comment