order to make
them capable of doing underwater inspection,
Maintenance and Repair (IMR) operations and
installed various equipment including fire fighting
38 C/89765,90086 ... Indian Navy for these vessels
was for underwater inspection and repair of
offshore structures in Mumbai High oil fields of
west coast
construction, erection,
commissioning, installation, completion, fitting out, repair,
maintenance, renovation or alteration of -
(a) a civil structure or any other original works meant
predominantly
Work Contract and has
mentioned that the repair or renovation of a building or civil
structure is included in the construction service. While
justifying ... building or a civil structure or a part
thereof; or
(b) laying of foundation or making of
structures for support of capital goods, except
been used for maintenance of capital goods, repair of the plant &
machinery and construction of structures for the support of capital
goods and laying ... input used for
fabrication of sports structures is not entitle for Cenvat credit as the
said sports structures had become the immovable property
electrodes as inputs and used in making of supporting
structures of plant & machineries, repair and maintenance etc. It is the case
of the Revenue ... Channels, CTD bar, TMT bar, etc. which have
been used in support structure of the capital goods.
10. As regards the credit of duty
carrying
out,-
(a) erection, commissioning or installation of
plant, machinery, equipment or structures,
whether pre-fabricated or otherwise, installation
of electrical and electronic devices, plumbing ... elevators; or
(b) construction of a new building or a civil
structure or a part thereof, or of a pipeline or
conduit, primarily
therein was related to repair
and maintenance of various equipments and machinery and fabrication and
erection of pipes, equipments, structural fabrication etc. I agree with ... services of erection & fabrication of machinery and equipments and
maintenance and repair services. I find that Sr. No. 9 of the said notification
removal,
and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating ... building or a civil structure or a part thereof; or
(b) laying of foundation or making of structures for support of capital goods, except
building or a civil structure or a part thereof; or
(b) laying of foundation or making of structures for support of capital goods, except ... building or a civil structure or a part thereof; or
(b) laying of foundation or making of structures for support of capital goods,
except
building or a civil
structure or a part thereof; or
(b) laying of foundation or making of
structures for support of capital
goods, except ... building or a civil
structure or a part thereof or laying of foundation or making
of structures for support of capital goods, except
