TaxTMI 
TaxTMI 
2015 (10) TMI 1564
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....s and in some cases, they also undertake erection, installation and commissioning of the conduct systems manufactured by them at the premises of the buyer. Pursuant to the investigation at the premises of the appellant, a show-cause notice dated 10/06/2008 was issued invoking extended period for the period 01/04/2005 to 31/02/2008 alleging therein the appellant had taken credit of Rs. 3,29,697/- on erection, installation and commissioning services and the same is not admissible as the appellant is not the receiver and the service was provided by third party to the customer of the appellant. An amount of Rs. 1,247/- the credit taken on GTA appears to be not admissible being outward transportation from the place of removal and from the place ....
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....tation given by the agent of the appellant for sale of the conductor it was mentioned that installation charges are included. The purchase order was given by the buyers with reference to the quotation dated 08/11/2006 and accordingly, the appellant supplied the product at the quoted price as is evident from the tax invoice dated 16/11/2006 of its buyer M/s.Eco Plywoods (P) Ltd. Further, the appellant relies on the ruling of this Tribunal in the case of Koch-Glitsch India Ltd. Vs. CCE, Vadodara 2009 (13) STR 636 (Tri-Ahmd) wherein the sub-contractor had taken Cenvat credit of service tax paid by the sub-contractor and the same was proposed to be disallowed in view of the CBEC instructions providing that the sub-contractor is not liable to pa....
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....on that it is not used by the manufacturer either directly or indirectly in or in relation to the manufacture of final products and clearance thereof from the place of removal. This Tribunal held that such credit was available to the manufacturer assessee following the earlier ruling in the case of CCE Vapi Vs. Alidhara Textool Engineers Pvt. Ltd 2009 (14) STR 305 (Tri-Ahmd). 4. The learned DR opposing the availability of Cenvat credit points out that in the case of Alidhara Textool Engineers Pvt. Ltd. case, the machinery was cleared from the factory in CKD condition and these were assembled at the premises of the buyers and was an extension of the process of manufacture. The learned DR further relies on the ruling in the case of Dee....
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....tion and commissioning provided by a third party have been utilised by the appellant in the course of its business of manufacture and sale. Accordingly, I find that the said services have been utilised in the course of manufacturing and accordingly, the Cenvat credit is allowable. The appellant also points out that out of total amount of Rs. 3,29,697/- in respect of erection and commissioning and installation services of Rs. 86,808/- on account of credit on service tax paid by sub-contractor wherein the appellant have undertaken sub-contract for erection and commissioning. The appellant also paid service tax on the provision of said services and as such the input service credit taken of Rs. 86,808/- is allowable which is paid by the sub-con....
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....ould appear that outward transportation charges of Rs.... is claimable only with regards to those transports which were made from one place of removal to another place of removal. The learned DR further points out that the Commissioner has recorded the findings that transport charges recovered separately from the buyers and did not confirm an integral part of the price of the goods and as such the Cenvat credit is not allowable. The learned Counsel for the appellant points out that ruling of Hon'ble High Court in the case of Vesuvious India Ltd. have been differentiated and deferred in the case of Uttam Glva Steels Ltd., Vs. CCE, Raigad 2015-TIOL-03-CESTAT-MUM, a single member bench of this Tribunal wherein input credit was denied in respec....