TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal allows service tax credit for assembling & installation services, deeming departmental concerns irrelevant.</h1> The Tribunal held in favor of the appellant, ruling that the disallowance of service tax credit for assembling and installation services was incorrect. ... CENVAT Credit - input services - sub-contract of assembling / installation services - post-manufacturing activity or not - HELD THAT:- It is seen from the Statement of Demand as well as the earlier show cause notices referred in para-2 of the Statement of Demand that the main allegation raised against the appellant is that the credit is not eligible for the reason that the assembling / installation activity sub-contracted by them is a post-manufacturing activity. When there is no allegation against the appellant, mere findings recorded in the order is of no consequence to deny the credit. The credit has been wrongly disallowed - Appeal allowed - decided in favor of appellant. Issues: Disallowance of service tax credit for assembling and installation services.In this case, the appellant issued purchase orders for furniture in CKD condition and sub-contracted assembling/installation services, availing cenvat credit on the service tax paid. The department contended that such services were post-manufacturing activities, thus not eligible for credit. The appellant argued that assembling/installation were part of manufacturing activity, citing earlier Tribunal orders in their favor. The department also raised issues regarding ISD registration and credit invoice details.The Tribunal noted the main allegation against the appellant was the ineligibility of credit due to post-manufacturing activity. It was observed that the issue had been settled in favor of the appellant in earlier periods. The department's additional arguments regarding ISD registration were deemed irrelevant as they were not part of the original allegations. Consequently, the Tribunal held that the credit had been wrongly disallowed, setting aside the impugned orders and allowing the appeals with any consequential relief as per law.
TaxTMI 
TaxTMI 
