2016 (6) TMI 199

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....endent (AR) ORDER Ld. counsel says that details of services as depicted in para-10 of the show cause notice at pages 54 to 60 of the appeal folder throws light that the entire services availed were integrally connected to the installation and erection of the plant. He brings out that even reading of the description given by the adjudicating authority specifically reveals that without those servi....

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....ling the services. Therefore, the cenvat credit claimed in respect of the service tax paid on the taxable service shall not be admissible to the appellant since used for procurement of plant but not used for installation. 5. So far as the limitation is concerned, it is the submission of Revenue that appellant did not disclose its bona fide showing the services if any used for erection and commiss....

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.... can be said following the Apex Court judgment in the case of Continental Foundation Jt. Venture Vs CCE Chandigarh-I - 2007 (216) ELT 177 (SC). So also, when mala fide is not patent from record, the appellant also gets the benefit of the Apex Court judgement in the case of Uniworth Textiles Ltd. Vs CCE Raipur (supra). As a result, both on merit as well as on limitation, appellant succeeds. Accordi....