2014 (7) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Welspun Maxsteel Ltd. along with interest thereon and imposing equivalent amount of penalty on the ground that the appellant is not eligible for availing Cenvat Credit of service tax on "dredging services" as the same does not come within the purview of "input service" as defined in Rule 2 (l) of the Cenvat Credit Rules, 2004. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that they have an agreement with Maharashtra Maritime Board as per which they were permitted to construct a jetty on the water front near Salav Village, Revdanda Port, District Raigad. As per the said agreement, they had agreed to provide all services at or around jetty including dredging, navigational aid, water su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the factory will be an eligible input service. Accordingly, it is pleaded that the impugned order is not sustainable in law. 3.1 The learned Counsel also points out that the fact that they were availing service tax credit on dredging service was declared to the department as early as in October 2006 where in the returns filed, they had given details of services on which credit was availed and dredging service at Revdanda entry channel was declared as an "input service". Therefore, the department cannot allege that they had suppressed any facts from the department. In the light of the above, it is pleaded that stay be granted. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudica....