Case Law Details
Bharat Heavy Electricals Ltd. v. Commissioner (CESTAT Delhi)
The Hon’ble CESTAT, Delhi in M/s Bharat Heavy Electricals Ltd. v. Commissioner, Central Excise & CGST-Dehradun [Final Order No. 50958 / 2022] held that the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of the CENVAT Credit Rules, 2004 (“CCR”). Further, the CESTAT allowed the appeal and held that the assessee is also entitled to consequential benefits.
Facts:
M/s Bharat Heavy Electricals Ltd. (“the Appellant”) is a manufacturer of busduct along with other goods, registered with the Central Excise department. The Appellant was also registered under the service tax for providing output service of ‘Erection, Commissioning, and Installation of busduct, manufactured by the Appellant at the outstation sites of the buyers of the bus duct.
Further, the Appellant was availing cenvat credit of duty paid on the inputs and capital goods used in the manufacture of their final products and service tax paid on the input services used for providing the taxable output service. The service tax paid on the input service of ‘hotel accommodation’ used by the employees of the Appellant while on outstation duties for providing output service of ‘Erection, Commissioning and Installation’ was also availed by the Appellant.
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