Cenvat credit admissible on Dismantling service of existing structure for renovation

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CESTAT, NEW DELHI BENCH

Commissioner of Central Excise

v.

Jindal Pipes Ltd.

FINAL ORDER NO. 1491 OF 2012 – SM (BR)

APPEAL NO. E/3338 OF 2010-SM

NOVEMBER 5, 2012

 

In view of the definition of input service given under rule 2(l) of the Cenvat Credit Rules, 2004 and the term renovate defined in the above quoted-references, I am of the view that the findings of the adjudicating authority are not sustainable because renovation is done by dismantling the existing structure either in part or full. Hence, the Cenvat credit is admissible to the appellant of the service tax paid by them on the service of ‘dismantling’ as the same is duly covered under the definition of input service.