2013 (4) TMI 408

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.... filed by the appellant against OIA No. 109/2012/AHD-III/K. Anpazhakan/Commr.(A)/Ahd dated 23/05/12. In this Order in Appeal, the Commissioner 9A) has disallowed the cenvat credit of Rs.1,12,880/- for the services obtained by the appellant at site where they are undertaking installation works. It was the case of the appellant that they are taking up the work of complete installation of pharmaceuti....

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....allation and commissioning incurred till the point of complete installation are included in the works contract. It was also argued that as per CBEC Circular No.97/23/2007-ST dated 23/08/2007, place of removal in their case is shifted to the installation site because as per terms of contract, the goods are sold and handed over to their client at the installation site after completion. It was also a....

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....om other service providers at the site is admissible to the appellant as cenvat credit or not. On merits, it is evident from the Order in Appeal that with respect of certain service tax credit, appellants have been allowed to take credit as per the findings given in para 7.3 and 7.5 of the Order in Appeal dated 23/05/2012. With respect to remaining entries, appellant could not establish that the c....

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....installation site. If all the elements of cost of installation and erection, transit insurance, freight etc. are included in the contracted value, then as per Circular No.97/8/2007-ST dated 23/08/2007 issued by CBEC, the point of sale will be the installation site and service tax credit will be admissible to the appellant for the services obtained from other service providers at the installation s....