TaxTMI 
TaxTMI 
2013 (7) TMI 781
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....in-Appeal No.192(RND)ST/JPr-I/2012 dated 11/9/2012. Appellant are engaged in the manufacture of excisable goods falling under chapter heading No.9028, 8534 and 8542 and providing taxable service of Erection, Commissioning & Installation. During the course of scrutiny of appellant's records, it was observed that they had obtained an order from JVVNL for Rural Electricity Infrastructure and Househo....
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....oviding the output service of Erection. Commissioning and installation, the input service credit taken to this extent is not available to them. 3. The input service credit taken in respect of Insurance Premium paid on turnkey contracts to the extent of cost of material procured from the open market and supplied by the appellant is not admissible to them as these services are neither used by the a....
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....ut service credit amounting to Rs. 76,150/- under Rule 14 of the Canvas Credit Rules, 2004 against the appellant and dropped the remaining amount. He also ordered for recovery of imposed penalty of Rs. 2,000/- on the appellant under Rule 15(3) of the Canvas Credit Rules, 2004. 5. Commissioner (Appeals) on the basis of submissions made before him and also on examination of Notification No. 1/2006-....
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....2006-ST dated 01.3.2006. The input service credit taken in respect of insurance premium paid on turnkey contracts to the extent of cost of material procured from the open market and supplied by the appellant is not admissible to them as these services are neither used by the appellant for providing any output service nor used in or in relation to the manufacture of final products and clearance of ....