2018 (2) TMI 993

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....) for the respondent ORDER Appeal of M/s Zydus Takeda Healthcare Private Ltd is against order-in-appeal no.CD/328/Bel/2015 dated 14^th May 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone - II who had, in considering the appeal against the denial of refund of Rs. 2,31,561 while sanctioning Rs. 27,27,994 under rule 5 of CENVAT Credit Rules, 2004 for the period between April 2013 ....

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....loyees. Admitting that these are not rendered to the appellant directly, the representative did not press for acceptance of appeal on this count. 5. It is seen that the denial of Rs. 55,421 pertain to the period after 1^st July 2012 when taxable services under section 65(105) of Finance Act, 1994 ceased to exist. Consequently, rule 2(l) of CENVAT Credit Rules, 2004 would have to be construed ac....

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....ing of structures for support of capital goods, except for the provision of one or more of the specified services;' as eligible 'input service' for availing CENVAT credit. 7. The declared service under clause (b) of section 66E of Finance Act, 1994 to be excluded from coverage extends to addition, alteration, replacement or remodeling of existing civil structure. 8. The work unde....