2016 (11) TMI 1175

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....icants Shri Dharam Singh, DR for the Respondent ORDER Per Archana Wadhwa The appellant is engaged in the manufacture of various products which are excisable and was availing the benefit of cenvat credit of duty paid on various capital goods as also input and input service. During the course of audit conducted in their factory it was noticed that they availed cenvat credit of service ta....

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....y of issuance of show cause notice dated 2.1.13 proposing to disallow the credit of Rs. 41,77,863 availed by them.  The said show cause notice culminated into an order passed by the original adjudicating authority and upheld by the Commissioner (Appeals). Hence, the present appeal. 4. The appellant had taken a stand that the appellant and M/s. Tech Textile are not two separate companies an....

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....d to be different companies for the purpose of availment of cenvat credit. Inasmuch as the construction activity has been held to be an input service in various decisions of the Tribunal, availment of credit by the appellant was in accordance with such declaration of law. Demand was also assailed on the point of limitation inasmuch as the credit was availed in February, 2010 whereas the show cause....

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.... which would be Cenvitable for him and not the construction of another unit, which may be belonging to the same group of industries. The fact that the appellant s account and the 100% units accounts are being maintained under a common balance sheet would not change the scenario in as much as the input service definition includes those inputs which are used by the manufacturer in or in relation to ....