2015 (9) TMI 721

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....: Shri G. Jha, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the Appellant with respect to OIA No. PJ/456/VDR-I/2012-13, dt.25.02.2013. The issue involved is regarding taking of CENVAT Credit on items like Cement, Angles, Channels etc used in making the foundation work and support structures for the machinery in the factory of the Appellant. 2. Shri S.R....

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.... 2004 took place.  That in the year 2015, Hon'ble Gujarat High Court  in the case of Mundra Port & Special Economic Zone Ltd Vs CCE & C 2015-TIOL-1288-HC-AHM-ST has also held that the CENVAT Credit on Steel and Cement used for construction of jetty for providing Port service/Cargo Handling services is admissible. 3. Shri Govind Jha (AR) appearing on behalf of the Revenue argued th....

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.... is observed that the issue of admissibility of CENVAT Credit on these items was decided by CESTAT Larger Bench in the case of Vandana Global Ltd Vs CCE Raipur (supra).  Once conflicting views were given by the Court on the issue and the issue got resolved by the Larger Bench, then it cannot be said that there was any intention to evade payment of taxes or in taking wrong credit.  Accord....