TMI BlogErrection & commissioning serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, We are a manufacturing company we have taken a service for our machine installation fabrication and erections service. Now my question is that can we avail Cenvat credit on Fabrication,Erection and installation service. Please also note this is note a Works contract service. Rgds Yateen vyas - Reply By Pradeep Khatri - The Reply = Dear Yateen, In our opinion it is eligible since in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to manufacture or provision of taxable goods/services. Regards, YAGAY and SUN (Management and Indirect Tax Consultants) - Reply By Akash Deep - The Reply = Dear Yateen I assume that erection commissioning and installation services are being received by you with respect to machines installed in your factory or factory premises and such machines are used in manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of excisable goods. as per the definition of input services, service used by manufacturer whether directly or indirectly, in or in relation to manufacturing of final products shall be treated as input service. further further inclusion part of the definition of input services clearly stated that services used in relation to modersination of factory will also qualify as input services. being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, even if the machine installed or erected or commissioner by using erection commissioning and installation services are not actually used in manufacturing of excisable goods, even though such erection commissioning and installation services would qualify as input services. You are eligible to take the credit of service tax paid on erection commissioning and installation services. - Reply By y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ateen vyas - The Reply = Thanks for your reply sir - Reply By MANASH MUKHERJEE - The Reply = One assessee is providing fabrication work in a cement factory. The department of CBEC has issued SCN to the asseessee as they are providing service under errection , commissioning and installation . The view of the assessee is that as the work of fabrication falls under manufacturing activity , a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as they are paying Central excise duty , so service tax is not applicable to them. Who seems to be correct ? CBEC or the assessee - Errection & commissioning service - Query Started By: - yateen vyas Dated:- 21-8-2014 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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