TaxTMI 
TaxTMI 
2015 (1) TMI 1089
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....t is manufacturer of machinery and parts thereof. The appellant clears these machinery to their customer on payment of duty and takes responsibility of installing the same at the customer's premises. The installation took place. For the installation charges, the appellant claimed input service credit. Revenue is of the view that these charges have been paid beyond the place of removal as they have cleared the goods from the premises and these charges are not included in the assessable value, therefore, on these charges the appellant is not entitled for input service credit. The second issue is that the appellant cleared certain goods to 100%EOU on production of CT-3 certificate but could not produce the re-warehousing certificate within....
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....nowledge of the department but the department have not taken any steps to verify whether the goods have been cleared to EOU or exported or not. The audit also took place in 2010 and it was in the knowledge of the department in 2010 itself and the show-cause notice was issued in March 2012 by invoking the extended period of limitation, the same is not invocable as there is no allegation against the appellant of suppression of facts or wilful misstatement. In these circumstances, the extended period is not invocable. He further submits that on merits also they are entitled for the benefit of Notification 22/03 in the light of the decision in Motor Ind. Company Ltd. 1998 (98) ELT 504 and Skyron Overseas 2010 (252) ELT 293 (Tri-Ahmd). In these ....
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....of excisable goods is entitled for input service credit of the services availed by him in the course of their business. Admittedly, in this case, the appellant has availed the services of erection and installation of machinery is part of the business. Therefore, the appellants are entitled for input service credit. The case law relied upon by the ld. AR Kilburn Engg. is not applicable to the facts of this case as in that case the installation was arranged by the customer's contractor. In these circumstances, I hold that the appellant is entitled to take Cenvat credit of input service credit. 9. Another issue is whether the appellant is entitled to take the benefit of exemption Notification 22/03 in the absence of re-warehousing certifi....