2018 (2) TMI 1232

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.... Dr. D.M. Misra None present for the Appellants. Heard the ld. A.R. for the Revenue. The Matter has been listed on previous occasions on 3.8.2017 5.10.17, 27.1017 and 16.11.2017. The Ld. A.R. for the Revenue submits that further adjournment will not serve the purpose. Accordingly, the matter is taken up for disposal. 2. Briefly stated the facts of the case are that the Appellant availed Cenvat c....

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....work of windmill situated away from the factory is admissible to credit, whereas for setting up of a new windmill, the service tax paid on the construction services, after 1.4.2011 is not admissible. 4. I have carefully gone through the records. I find that after 1.4.2011, the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules, 2002 reads as follows: (l) 'input service' means a....

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....oods and outward transportation upto the place of removal; but excludes, - (B) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure ....

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....f service tax availed in connection with setting up of wind energy generator at their windmill, held to be not admissible, the provisions of recovery of interest and penalty will also follow." 5. There is no dispute about the fact that the Appellant has used construction service in setting up windmill which, in my opinion, is inadmissible to credit after 1.4.2011. However, on being pointed out, t....