2018 (3) TMI 62

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....o the factory and Cenvat credit of Rs. 2,68,239/- on the input services, namely, Erectioning and Commissioning charges and clearing and forwarding charges. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeals. Hence the present appeals. 2. Ld. Advocate for the appellant submits that the appellant are engaged in the manufacture of transformers and supply the same to various state Electricity Boards. It is his contention that the appellant undertake maintenance of the transformers during the warranty period and accordingly, replace/ supply worn out/ damaged parts to the customer. It is his contention that ....

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....ce guarantee for a period ranging from 3-5 years and also render assistance during the course of installation and commissioning of the Transformer. It is his contention that therefore service tax paid on erection and commissioning (supervision chargers) is an input service and admissible to credit. In support, he referred to the decision of this Tribunal in Commr. Of C. Ex Vs Alidhara Textool Engg. Ltd. - 2009 (239) ELT 334. 4. Regarding the clearing and forwarding agent service, the appellant submits that in bringing out the imported inputs they incur clearing and forwarding charges, which was paid to one M/s Balaji Trader Forwarders. It is his contention that service tax paid on clearing and forwarding charges are admissible to credit in....