TaxTMI 
TaxTMI 
TaxTMI 
2018 (2) TMI 894
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....ri Naveen K, Joint Commissioner (AR) For the Respondent Per : ASHOK JINDAL Both sides are in appeal against the impugned order. The facts of the case are that the assessee is manufacturer of Construction Equipments, Excavator etc. The appellant availed certain services namely Repair and Renovation of their Paint Shop, Garden Maintenance, Cutting o....
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....are discussed separately as under: (a)Repair and Renovation of Paint Shop: Cenvat credit has been taken by the assessee for renovation/repair of Paint Shop. The cenvat credit sought to be denied to the assessee on the premise that these are construction service. I have gone through the impugned order. In impugned order itself it is mentioned that the charges has been paid for renovation/repair o....
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.... cenvat credit on these services as per Rule 2(l) of Cenvat Credit Rules, 2004. (c) Safety issues services: I find that without safety issue, the employees of the firm cannot work in their factory and without workers factory cannot run. Therefore, issues involved in question for safety of the employees/workers is essential part of their manufacturing activity. Accordingly the assessee is entitle....
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....ice' as per Rule 2(l) of the Cenvat Credit Rules, 2004. (e) Erection Commissioning and Installation Service: I have gone through the impugned order. The said service has been availed by the assessee for painting of excavators which is the final product manufactured by the assessee. Without painting, these excavators cannot be sold by the assessee. In that circumstances, the said service is essen....