TaxTMI 
TaxTMI 
2017 (7) TMI 679
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....aring of appeal No.E/23436/2014. Since the appeal filed by the Revenue is arising out of the common Order-in-original, we allow the application for out-of-turn hearing of the appeal and since the matter is now listed in the cause list, we take up the appeal for disposal. 2. These two appeals are filed against the Order-in-Original and hence being disposed of by this common order. 3. We take up appeal No.E/22682/2014 of the assessee and appeal No.E/23436/2014 of the Department together. 4.1. In the case of appeal No.E/22682/2004 filed by the assessee, the issue is regarding the imposition of penalty on the appellant herein. On perusal of records and after hearing both sides, we notice that the appellant herein in this case had avail....
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.... stands disposed of as indicated hereinabove. E/23436/20014 filed by Department. 5.1. This appeal is filed by the Revenue against the Order-in-Original No.TTD-EXCUS-000-COM-016-14-15 dated 30/04/2014 vide which the adjudicating authority has dropped the demands raised for reversal of CENVAT credit availed on structural items like MS angles, beams, plates and other items as capital goods and also on the CENVAT credit availed on the service tax paid on input services by the service provider under the category of civil construction, commercial or industrial construction service. It is the case of the Revenue in the show-cause notice that respondent had utilised the various inputs like MS beams, plates, angles etc. for fabrication of vari....
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....d by the Division Bench of lthis Tribunal headed by the President in the case of Singhal Enterprises Pvt. Ltd. Vs. CC&CE, Raipur [2016(341) ELT 372 (Tri. Del.)] and produced the copy of the same. As regards the CENVAT credit of the service tax paid on the input services of commercial or industrial construction service, he relies upon the decision of the Tribunal in the case of Liugong Indian Pvt. Ltd. Vs. CCE&ST, Indore [2015(38) STR 96 (Tri. Del.)] and submits that vide this judgment, the Tribunal had held that service tax credit on these items can be availed. 5.4. On careful consideration of the submissions made, we find that the learned counsel is correct that structural items such as MS channels, beams, TMT bars, CTD bars, etc. are h....
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.... mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital goods. Accordingly, applying the User Test to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit. 5.5. In view of the abo....
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....y or indirectly, in or in relation to the manufacture of final products and [clearance of final products upto the place of removal] and includes services used in relation to setting up, modernization, renovation or repairs of factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal". ....