2014 (1) TMI 357

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....r the Respondent. ORDER Shri Kackria, ld. Counsel submits that in appeal No. E/1122/2012, there is disallowance of Cenvat credit of Rs. 54,907/- observing that there is no legal basis to allow such credit for the dismantling of plants. Similarly, there is disallowance of Cenvat credit of Rs. 19,603/- connected with renovation and repair more particularly installation charges for doors and laying....

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....ion was relevant, indispensable and intimately connected with manufacture or in relation to manufacture or providing output service. When the basic requirement of Rule 2(l) of Cenvat Credit Rules, 2004 was not satisfied, the appellant is not entitled to Cenvat credit of Rs. 54,907/-. Thus, the Cenvat credit to such extent used shall be recoverable and to this extent appeal stands dismissed. 5.&em....

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....f Act, 1985. Once there is no existence of capital goods, no installation thereof shall amount to input service. Therefore, ld. Commissioner (Appeals) rightly held that the service in question was not an input service within the scope of Rule 2(l) of Cenvat Credit Rules, 2004. Accordingly, disallowance of Rs. 19,063/- sustains and appeal to this extent of recovery of Cenvat credit is dismissed. It....