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TMI Blog2018 (5) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ase M/s JC Decaux Advertising India Private Ltd. Versus CCE (Adjudication), New Delhi [2018 (3) TMI 109 - CESTAT NEW DELHI], where it was held that All the items which are now disputed for credit are essentially used to create such structures for display of advertisement. In fact many of these items are themselves used for display without any further elaborate fabrication. In such situation, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of display in various public places like bus shelter, airport, roads, shops etc. They were registered with the department and were paying service tax as an advertising agency. They were availing Cenvat credit on various inputs, capital goods and input services in terms of Cenvat Credit Rules, 2004. The dispute in the present case relates to credit availed by the appellant under the categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panels stainless steel box, power meter, electrical equipment, steel framework, mobile toilets, police booth are all clearly items which are specifically will fall under input used by the provider of output service. These cannot be considered as immovable capital goods. As such, we note that there could be no legal or factual basis for denial of credits on such electrical equipments, display panel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les etc. These are erected in the designated place by the appellant in terms of the agreement with local municipal authorities. We have perused a sample agreement also. It is clearly stipulated that the location is subject to change and in fact there were instances where BQS have been relocated after certain time, from the earlier premises. In other words, these BQS cannot be considered an immovab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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