9911796707
TMI Blog2018 (8) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be a capital good unless it is a component spare or accessory for anything in said Clause (i). For all or any of these to be accessory we need to know the relevance of their use, for the provider of Telecom Services, the output service is Telephone & Cellular Network. Thus, any article/ thing /object which is used for transmission & reception of said network can be called as component/ spare/ accessory of the goods in Clause (i) as mentioned above, upon which the Cenvat Credit can be availed. Most of the articles of Annexure A are equipments or appliances to be used in the office of the appellant or any office, hence cannot be categorized as such component/ spare/ accessory of the goods which are rendering output service herein, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallow and recover in cash, the Cenvat Credit availed by the appellant during the period under dispute along with the proportionate interest and the penalties in this respect. While adjudicating the said Show Cause Notice, the entire demand except for ₹ 11,92,192/- was confirmed vide the order under challenge. Resultantly, the present appeal. 3. We have heard Shri Himanshu Khemuka, learned Advocate for the appellant and Shri Vivek Pandey, learned DR for the department. 4. It is submitted by the appellant that the Cenvat Credit has been denied to the appellant on the table, chairs and other office equipments as are mentioned in the Annexure. It is impressed upon that the services as provided by the appellant are in the form of tele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) Components, spares and accessories of the goods specified at (i) and (ii); (iv) Moulds and dies, jigs and fixatures; (v) Refractories and refractory materials; (vi) Tubes and pipes and fittings thereof; and (vii) Storage tank, used - 7. The perusal of the definition makes it clear that anything which does not fall under any of the Chapter as mentioned in Clause (i) above will not be a capital good unless it is a component spare or accessory for anything in said Clause (i). For all or any of these to be accessory we need to know the relevance of their use, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be claimed - Rule 2(k) ibid." 8. Applying the above observations to list of articles on which credit has been availed, we are of the opinion that most of the articles of Annexure A are equipments or appliances to be used in the office of the appellant or any office, hence cannot be categorized as such component/ spare/ accessory of the goods which are rendering output service herein, and hence, are not the goods on which the Credit can be availed. However, some other articles of Annexure-A such as optical fiber cables, HDPE cables, batteries used for running servers and the air conditioners used in server rooms to maintain the requisite temperature of the servers are opined to be the articles which are actually used for providing the outp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
