TaxTMI 
TaxTMI 
2018 (3) TMI 1493
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....e Tribunal has dismissed the appellant's appeal, rejecting its argument that the respondent being a service provider is not entitled to avail CENVAT Credit. 2. This appeal was admitted for hearing on the question as to whether an assessee who is not engaged in the process of manufacturing but is only providing services can avail CENVAT Credit ? 3. Shri Vinay Pandey, learned standing counsel for the Revenue, would submit that the respondent is engaged in providing services by raising construction of Railway Siding, which by itself is not a manufacturing activity as the Railway Siding is a service used by the clients on payment of charges to the respondent, therefore, the respondent is not entitled to CENVAT Credit. Elaborating the ....
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....k) "input" means- (i) all goods used in the factory by the manufacturer of the final product; or (ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products; or (iii) all goods used for generation of electricity or steam for captive use; or (iv) all goods used for providing any output service; but excludes- (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; (B) any goods used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of str....
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....ity control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services,- (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-c....
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....respondent has constructed a Railway Siding which is a Low Speed Track distinct from a running line or through route such as a main line or branch line. It is used for marshaling, stabling, storing, loading and unloading vehicles and other goods. The Railway Siding of the respondent are located at Silyari Railway Station & Bhupdeopur Railway Station. In raising construction of the Railway Siding, the respondent has used MBC Sleepers, which, in turn, has been constructed by using MBC Railway Sleepers and RLS Rails. 9. The respondent was issued show cause notice by the Commissioner on the ground that it has wrongly availed and utilized CENVAT Credit and inadmissible Input Service Tax in Central Excise duty paid on Inputs and Capital Goods ....