2017 (9) TMI 274

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....) Sh. Ashish Batra, Advocate for the appellant Sh. H. C. Saini, AR for the Revenue ORDER Per: V. Padmanabhan The appeal is against the order-in-original No.CCE/Shillong No.07/2012 dated 01.06.2012 passed by the Commissioner of Central Excise, Shillong. The dispute in the present appeal covers the period February, 2011 to June 2011. In the impugned order cenvat credit was disallowed ....

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.... pipes, galvanised fabricated tower parts, welding electrodes etc. which are used for maintenance of capital goods. 2. With the above background, we heard Sh. Ashish Batra, ld. Advocate for the appellant Sh. H. C. Saini, ld. AR for the Revenue and perused the record. 3. Cenvat credit on services used in the guest house as well as rehabilitation colony has been denied. The submission of the a....

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....t on excise duty paid on various goods used in erection of 132KV transmission line to bring electricity to the appellant's project site. The same was denied for the reason that these goods were used outside the factory premises and hence, do not qualify the definition of capital goods. The claim of the appellant is that the erection of transmission line is absolutely necessary for bringing electri....

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....LT 431 (P&H) in which the Hon'ble High Court, after considering the definition of input service in detail, allowed the benefit of such cenvat credit upto the customer's premises. By following the decision of the Hon'ble High Court (supra) we allow the cenvat credit on the outward freight. 7. Cenvat credit has been denied on the excise duty paid on M.S. pipe, galvanised fabric, tower parts, weld....