2016 (8) TMI 287

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....Beams, Flats, etc which are either structural items used in sheds and other civil construction or used in the manufacture of capital goods falling under Chapter 84 of the Central Excise Tariff. The benefit was denied by the Original Authority vide his order dated 5/2/2008 but was allowed by the Commissioner (Appeals) in the impugned order. Revenue is in appeal before us with a plea to uphold the Original Authority s Order. 2. The assessee has set up a coal beneficiation plant where they undertake washing of the coal to improve its properties. They undertake the service of washing of the coal as a service provider under the category of Business Auxiliary Service , even though such coal is further used in metallurgical process. The various....

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....ates, Beams etc which are used to fabricate structures to house the coal washing plant are covered within the definition of input given in Rule 2 (k) of the Cenvat Credit Rule, 2004. We find that the issue is no more res-integra. The Gujarat High Court in the case Mundra Ports & Special Economic Zone Ltd. Vs. CCCE & Cus. 2015 (39) S.T.R. 726 (Guj.) has settled this issue. In this case which dealt with service provider, the Hon'ble High Court allowed the credit of duty paid on cement and steel used in the construction of Jetties and other commercial buildings which were used for providing tube service. 6. For better appreciation, the Court has held as follows:- "7.  It is not disputed that jetty was constructed and input cre....