TaxTMI 
TaxTMI 
2017 (12) TMI 939
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....f Rs. 12,966/- on furniture and fixtures and 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 Rul....
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....t Rules. He also submitted that all these input services 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 ow....
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....O. No.21896/2017 dt.30.8.2017 Installation of floor tiles Rs.8,857/- These amounts are towards installation 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 (T....
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.... the same was not considered. Xilinx India Tech. Services Pvt. Ltd. Vs. CCE: 2016 (44) STR 635 (Tri.-Hyd.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the various decisions relied upon by the appellant cited supra, I am of the view that all these services on which CENVAT credit has been denied fall in the definition of "input service" as per the explanation against each services in the table reproduced above. Further, I also find that the Commissioner (A) has observed that the appellant have not produced documentary evidence to substantiate their claim; whereas, the appellant has stated that they had produced the document....