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TMI Blog2013 (7) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... al used by availing benefit of Notification No. 01/2006-ST - the services are neither used by the assessee for providing any output service nor used in or in relation to the manufacture of final products and clearance of final products from the place of removal - it is specifically written that benefit shall be available if Cenvat Credit of duty on inputs and capital goods or service tax credit of input services has not been availed – appeal decided against the assessee. - ST/3950/2012(SM) - - - Dated:- 17-5-2013 - Manmohan Singh, J. For the Appellant : None Fo the Respondent : Shri S N Negi, AR. PER : Manmohan Singh Present appeal is filed by the appellant vide Order-in-Appeal No.192(RND)ST/JPr-I/2012 dated 11/9/2012. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices are neither used by the appellant for providing any output service nor used in or in relation to the manufacture of final products and clearance, of final products from the place of removal and therefore are not covered, under 'input service' as defined under rule 2(1) of the Canvas Credit Rules, 2004. Further they have opted for payment of Service Tax only on the value of Erection, Commissioning and Installation and have not included value of material used by availing benefit of Notification No. 01/2006-ST dated 01.03.2006 (formerly Notification No. 19/2003-ST dated 21.08.2003). Inadmissible input service credit taken by the appellant as stated above is worked out to be Rs. 1,07,971/- for the period January 2008 to September 2008. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmissible to them as these services are neither used by the appellant for providing any output service nor used in or in relation to the manufacture of final products and clearance of final products from the place of removal and therefore are not covered under input service as defined under Rule 2(1) of the Canvas Credit Rules, 2004. 6. During the submission before the Tribunal, none is present on behalf of the appellant. Heard the matter with the help of ld. AR. He invited attention to Notification No. 1/2006-ST dated 01.3.2006 and also shown condition 33 of the Notification in which it is specifically written that benefit shall be available if Cenvat Credit of duty on inputs and capital goods or service tax credit of input services has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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