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TMI Blog2017 (3) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... redit - Held that: - Commissioning and installation are separate activity and the value of the same cannot be included in the assessable value of the goods. The Deputy Commissioner's report is very clear that the appellants are engaged in providing services of commissioning and installation and they have availed credit only to those services which are used in the said activity - credit allowed - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has availed CENVAT Credit of ₹ 37,54,817/- pertaining to services used for erection, commissioning and installation. A show-cause notice was issued to them demanding the said CENVAT Credit availed on the ground that they have artificially split a single individual contract into two separate contracts with the intent to wrongly availing CENVAT Credit. Demand was confirmed by the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally splitted the value of composite contract of supply and service in order to avail CENVAT Credit. It has also been argued that Commissioner has not supplied copy of the Deputy Commissioner s report. 3. Learned AR relies on the impugned order. 4. I have gone through the submissions of learned AR and grounds of appeal made by the appellant. I find that the appellants have admittedly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en CENVAT credit on input services used in manufacturing of goods at Baddi plant. * The assessee is maintaining stock register for exempted turnover i.e. value of clean room partitions and industrial doors manufactured at Baddi Unit. The impugned order argued that the contract for sale of goods manufactured at Baddi included commissioning of goods at customer s premises and this conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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