2018 (3) TMI 102

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....n are: (a) Dismantling and removal of old AC/CGI Sheets/GI gutters/Louvers etc.; (b) Strengthening of steel structures, cleaning of existing structures, fabrication and erection etc. for repair and maintenance; (c) Hiring of JCB/PCB Dozer, Grader etc. (d) Fabrication and erection work at Tailing dam; pump fixing work at tailing dam; (e) Installation/fabrication work of paste fill pipeline plant; and (f) Fabrication and erection of structure work (incidental to fabrication work of paste fill/mining activity). 2. The main thrust of the adjudicating authority is that the nature of services in question are have no nexus with the manufacturing activity of the appellant and mainly these services are under the exclusion part o....

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....vice i.e. fabrication of structures for support of capital goods. I find that the nature of service is for repairs and maintenance of the plant as the work order itself states that strengthening of steel structures which already there so strengthening of steel structure is not a fabrication of new structure but it is the nature of repairs of the structure which is already there. As the said activity is in nature of repairs and maintenance of plant, therefore, I hold that appellant is entitled to avail Cenvat credit for the said activity which amounts to Rs. 3,60,520/-. (c) Hiring of JCB/PCB Dozer, Grader etc. :- The main thrust of the ld. Commissioner to deny Cenvat credit on these hiring of machines i.e. JCB/PCB are used for leveling of....