2016 (7) TMI 1143

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..... Sharma ORDER The present appeal is against order dated 21.12.2015 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of lead zinc concentrates, zinc cathode and sulphuric  acid liable to  central excise duty. They were also availing cenvat credit on input services. After conducting an audit of their records, the Revenue entertained a view that the ap....

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....en road, constructed  to connect their factory gate to the main public road. He submitted that  such road is very essential for movement of inputs and clearance of their dutiable final products as without a proper connecting road, there will be serious difficulty in these activities. He relied on the definition of Input Services  in terms of Rule 2 (l) of Cenvat Credit Rules, 2004....

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....y. The cenvat credit of Rs. 1,15,198/- is relatable to the construction activity of the said road connecting the factory gate to the main public road.  I find that though the appellant may have an arguable case in their favour, the demand for reversal of cenvat credit relating to this service cannot survive on the question of time bar alone. 6.  A close perusal of the order passed by ....