2017 (2) TMI 567

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.... present case is that appellant availed Cenvat credit in respect of input service. The input service is related to erection, installation of capital goods. The services on which credit was taken has been capitalized and depreciation was claimed. The contention of the department is that since the value of services including service tax was capitalized, the Cenvat Credit in terms of Rule 4(4) of Cen....

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....lated to erection, installation of the capital goods. Revenue sought denial of credit invoking Rule 4(4) of Cenvat Credit Rules, 2004 which reads as under: Rule 4. Conditions for allowing CENVAT credit.- (4) The CENVAT credit in respect of capital goods shall not be allowed in respect of that part of the value of capital goods which represents the amount of duty on such capital goods, which the ....