https://www.taxtmi.com/caselaws?id=340014 The Tribunal allowed the appeal in favor of M/s GMP Technical Solutions Pvt. Ltd., overturning the lower authority's decision. It confirmed the eligibility of CENVAT Credit for services related to commissioning and installation, despite the exemption of some goods from excise duty. The Tribunal rejected the allegation of artificially splitting a contract and emphasized the distinction between manufacturing and installation activities. The Deputy Commissioner's report supported the appellant's claim that the credit was only availed for taxable output services, not for manufacturing exempted goods, leading to the favorable outcome for the appellant. en-us Thu, 23 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340014 The Tribunal allowed the appeal in favor of M/s GMP Technical Solutions Pvt. Ltd., overturning the lower authority's decision. It confirmed the eligibility of CENVAT Credit for services related to commissioning and installation, despite the exemption of some goods from excise duty. The Tribunal rejected the allegation of artificially splitting a contract and emphasized the distinction between manufacturing and installation activities. The Deputy Commissioner's report supported the appellant's claim that the credit was only availed for taxable output services, not for manufacturing exempted goods, leading to the favorable outcome for the appellant. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340014