2017 (12) TMI 939

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....d climate charges, Rs. 8,674/- on associate membership, Rs. 853/- on building architect and Rs. 37,054/- on erection and commissioning charges, Rs. 7,262/- on installation charges and Rs. 16,879/- on installation of floor tiles, Rs. 49,769/- on printer/photocopier, Rs. 3,65,355/- on foreign transaction, totaling to Rs. 4,98,812/- was disallowed along with interest and penalty of Rs. 25,000/- was also imposed. 2. Briefly the facts of the present case are that the appellants are engaged in manufacture of digital panel meters, energy meters, etc., falling under Chapter Heading 902830, 903039 and 903289 of Central Excise Tariff Act, 1985 and are availing CENVAT Credit benefit under CENVAT Credit Rules, 2004. During the verification of the reco....

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....ervices have been held to be input service by various courts and Tribunal and he has given various case laws covering those input services. The details of the input services, the amount involved and relied upon case laws are as under: Description of service Amount Explanation Case laws AMC Services - Furniture and Fixtures and Climate charges Rs.7,404/- The services are used for maintenance of various assets in the factory. Unlike under the definition of Capital Goods, there is no restriction under definition of input service that AMC of assets used in office does not quality to be input services. The said services are used in relation to manufacture. In appellant's own case vide Final Order No.21277/2017 dt.1.8.2017 & F.O.No.20688/....

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....of floor tiles during the renovation process. Inclusive part of the definition of input service specifically covers services in relation to renovation or repairs of factory. Therefore, the same would quality to input service. Mahindra & Mahindra Ltd. Vs. CCE: 2016 (45) STR 92 (Tri.-Hyd.) In appellant's own case in F.O. No.21896/2017 dt.30.8.2017 Installation of electrical fittings Rs.7,932/- These amounts are on account of installation of electrical fittings on account of renovation. In appellant's own case in F.O. No.21896/2017 dt.30.8.2017 Hydus Technologies India Pvt. Ltd. Vs. CCE: 2017 (52) STR 186 (Tri.-Hyd.) Installation Charges Rs.7,262/- These are the charges paid towards installation of air-conditioning and other equipmen....