2015 (9) TMI 1223

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....ary 2007 namely Pandal and Shamiana service, tour operator services, construction services and availed Cenvat Credit on all these services. The show cause notice dated 08.09.2009 was issued to deny Cenvat Credit on these services on the premise that these services do not qualify as input services as per Rule 2(l) of the Cenvat Credit Rules 2004. Another show cause notice was issued for the period October 2007 - February 2009 on 05.06.2009 to deny Cenvat Credit on the services of Pandal and Shamiana and tour operator services. Both the lower authorities denied Cenvat Credit to the appellants. Aggrieved from the said orders appellant is before me. 3. The Ld. Counsel for the appellant submits that for Pandal and Shamiana services and tour o....

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....l no.3300/2012 vide order dated 29.11.2012 wherein this Tribunal has allowed Cenvat Credit for construction of labour hutments kisan sheds, painting building, kisan hails and dormitory meant for the employees in the factory premises itself. For construction services of residential colony he relied on the decision of Hon'ble High Court of Andhra Pradesh in the case of ITC ltd. 2013 (32) STR 288 (AP)  and Ultratech Cement 2014 (201) ECR 136 (Tri Kolkata). He furthers submits that the show cause notice dated 08.09.2009 is time barred as same has been issued by invoking extended period of limitation and also submits that extended period of limitation is not invokable in the facts of this case wherein there is a doubt for availment of C....

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....issue came up before the Hon'ble High Court of Bombay in the case of C.C.E. Nagpur Vs. Ultratech Cement Ltd. -2010 (20) S.T.R. 577 (Bom)  wherein it has been held that any service availed by the assessee being a manufacture of excisable goods in the course of business is entitled for Cenvat Credit. It is not disputed by the Revenue that the services in question were not availed by the appellant in the course of their business of manufacturing of excisable goods. Therefore, I hold that Cenvat Credit to the appellant cannot be denied. The argument of the Ld. AR that the claim of the appellant is contrary. On the one hand they are claiming tour operator services and on the other hand they are claiming construction service of residenti....