2021 (7) TMI 164

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....Shri S. Balakumar, AC (AR) for the Respondent ORDER All the above appeals relate to the same issue of disallowance of service tax credit and hence were heard together and are disposed by this common order. 2. It is the case of the appellant that they had issued purchase orders for supply of furniture in the nature of Almirah etc. The said items were delivered to the site of the customer i....

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....or which the services were obtained from other service provider. The installation and assembling works are nothing but part of the manufacturing activity. The credit therefore is eligible as per the definition of input services. He referred to the earlier orders passed by the Tribunal in the appellant's own case wherein the very same issue was analysed and held in favour of the appellant vide Fina....

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.... submitted by him that the said activity is a post-manufacturing activity for which the department has rightly denied the credit. 5. Heard both sides. 6. On going through the records, it is seen from the Statement of Demand as well as the earlier show cause notices referred in para-2 of the Statement of Demand that the main allegation raised against the appellant is that the credit is not el....