2017 (4) TMI 499

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....he Appellant. Shri Mayank Garg, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by Revenue is against order dated 27-11-2009 of Commissioner of Central Excise, Jaipur-I. The respondent are engaged in the manufacture of cement clinker liable to Central Excise duty. They were also availing Cenvat credit of duty paid on inputs, capital goods and in....

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....final product i.e. cement. The original authority held the respondent is eligible for the credit and dropped the demands. 2. In the appeal before us, the Revenue contended that the respondent are not entitled for availing the credit of Service Tax as the services received by them are correctly classifiable under "supply of tangible goods service" under Section 65(105)(zzzzj) of Finance Act....

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....he ground that the actual classification of the service should be under "supply of tangible goods" introduced only w.e.f. 15-5-2008. We find the present plea taken by the Revenue is entirely on different ground not agitated before the lower authority. Further, it is well settled position of law that the credit availed by an assessee cannot be denied or varied on the ground that the classification ....