9911796707
TMI Blog2017 (3) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per Raju The appellant, M/s GMP Technical Solutions Pvt. Ltd., are involved in manufacturing and installation of clean partitions. The appellants undertake composite activity of manufacture as well as installation. The appellants are engaged in manufacturing of goods at Baddi, Himachal Pradesh and enjoying area based exemption vide Notification No. 50/2003 dated 10.6.2003. In so far as service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has also been argued that the impugned order wrongly holds that since a part of the goods manufactured by the appellant are exempted from the excise duty, CENVAT Credit cannot be availed by the appellant in respect of services provided by them. It has been argued that they are not taking the CENVAT Credit of the services used for manufacturing of exempted goods but only of the services related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of CENVAT credit of Rs. 1,67,67,461/- are on the basis of CENVAT credit register maintained and these are basically in relation to provision of taxable output services. * The exempted turnover comprises of value of clean room partitions and industrial doors manufactured at Baddi Unit. For this, Stock Register is maintained by the assessee and also, the same are shown in monthly ER- 1. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.
5. In view of the above, the impugned order is set aside and the appeal is allowed.
( Pronounced in Court on 23.02.2017 ) X X X X Extracts X X X X X X X X Extracts X X X X
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