2018 (3) TMI 754

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....r respondent The issue involved in the present is that whether appellant is entitle for the Cenvat credit in respect of civil works i.e. repair and maintenance of road and drainage system within the factory premises, rent-a-cab service provided prior to 1-04-2011 and after 1-4-2011, loan processing fees for funds obtained for capital requirement. 2. Shri. Huzefar Shakir Ld. Company Secretary....

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....e period after 1-4-2011. As regard the civil works, since it is related to repair and maintenance of roads and drainage same is not falling under exclusion category as exclusion provided to the new construction only and not to the repair, renovation etc. In support of his submission he placed reliance on the following judgments: (i) Hindustan Zinc. Ltd. Vs. Commissioner of C.Ex. & S.T. Jaipur-I....

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....oner Vs. Meghmani Dyes & Intermediates Ltd. 2013 (288) ELT 514 (Guj.) (x) Commr. Of Cus. C. Ex., ST, Tirupati Vs. Sri Sai Sindhu Industries Ltd. 2017 (49) STR 84 (Tri.Hyd.) (xi) MaRUTI Suzuki India Ltd. Vs. Commissioner of C.Ex., & S. T. Delhi 2016 (42) STR 527 (Tri.-Del.) He further submits that cenvat credit availed by them was recorded in the books of account of the appellant, regular ....

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....t is admissible only up to 31-03-2011 however from 1-4-2011 rent a-cab service is excluded from the definition of the input service therefore credit for the period after 1-4-2011 is not admissible and the same is also conceded by the Ld. Counsel. They have also reversed the credit for the said period alongwith interest. I hold that credit in respect of rent-a-cab service for the prior period of 1-....