2017 (12) TMI 1441

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....fully abandoned without its implementation. 2. Briefly the facts of the present case are that the appellant is a Government of Kerala undertaking and has got two unit one a mineral separation unit registered as 'Mines' under Mines Act and the other Titanium Dioxide Pigment Unit registered as a factory under the Factories Act, 1948. Appellants have been availing CENVAT credit on inputs and input services in accordance with the CENVAT Credit Rules, 2004. The Board of Directors of the appellant sanctioned the proposal for expansion work and MECON Ltd., Bangalore was appointed as a consultant for the project expansion work and the appellant executed an agreement on 29.1.2004 with MECON incorporating the terms and conditions for availing its ....

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....e for preliminary expenditure incurred in connection with the expansion work. He further submitted that the entire demand is time barred as there is no suppression on the part of the appellant as the appellants have been regularly filing ER-1 returns monthly. He also submitted that the modernization, renovation or repair of the factory is allowed as credit even if they are not an activity relating to business as long as input service is able to satisfy the requirements of the definition of input service. For this, he relied upon the following decisions: • Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009(242) ELT 168 (Tri. Bom.)] • CCE, Nagpur Vs. Ultratech Cement Ltd. [2010-TIOL-745-MUM-ST] 4.1 He further submi....