Case Law Details
CSCI Steel Corporation India Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)
CESTAT Ahmedabad held that as the order is passed without examining the admissibility of input services credit under the main part of the definition of input service, the same is vague and non-speaking order.
Facts- This appeal has been filed by M/s. CSCI Steel Corporation India Pvt. Ltd. against denial of Cenvat Credit. The short issue involved in the present dispute is regarding availability of Cenvat Credit on various services viz. Management Consultancy services, Legal and Professional services of / and services used mainly in erection and commissioning, laying of foundation and making structure in support of capital goods/ machinery and also other services such as rent-a-cab, hotel services, insurance services, architectural services etc., and whether they are valid input services within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004 during the period 2012-14.
Conclusion- It is seen that the order of Commissioner examines the omission of words in initial “setting up” in the inclusive part of the definition of input service, but fails to examine the admissibility of input services credit of these services under the main part of the definition of input service.
Held that the impugned order does not examine the admissibility of Cenvat Credit of these services in the main part of the definition, but relies solely on the changes made in the inclusive part of definition. It is seen that the impugned order does not examine which service would fall under which exclusion clause. The order in this regard is vague and not a speaking order.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
