2018 (5) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Central Excise duty paid on inputs like cement and steel and input services like site formation services, erection, commissioning and installation services and commercial and industrial construction services; availed CENVAT credit of service tax paid on GTA services for the period July 2008 to February 2010. Appellant filed requisite returns with the authorities during the period in question. Based upon scrutiny of such monthly returns filed, jurisdictional authorities called for submission of complete data from the appellant which was complied to. After series of correspondence, show-cause notice dated 29.04.2011 was issued proposing to recover an amount of Rs. 5,86,10,899/- availed as CENVAT credit of the central excise duty paid on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit is mostly availed on TOR Steel and structural steel which are used for fabrication of supporting structures in the factory premises. It is his argument that in respect of GTA services and other input services, these services were received prior to 1.4.2011, hHence CENVAT credit needs to be allowed as these were used for setting up of a new factory premises. He would rely upon the judgement of the Hon'ble High Court of Punjab and Haryana in the case of Bellsonica Auto Component India Pvt Ltd Vs CCE Delhi [2015(40) STR 41 (P&H)] wherein Hon'ble High Court upheld the judgement of the Tribunal as to an assessee is eligible to avail service tax paid on various input services and more specifically construction services. 3. Learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f a factory. Further we find that Hon'ble High Court of Madras in the case of Thiru Arooran Sugars (supra) had an occasion to go into the eligibility to avail CENVAT credit on structural items used for structural support of machinery and held that such credit needs to be allowed. Respectfully following the same we find that appellant has a case on merits of availing CENVAT credit on cement, TOR steel and structural steel. As regards the CENVAT credit on structural steel availed in March 2010 of an amount of Rs. 52,09,556/- we find that there is no dispute as to the fact that appellant had filed monthly returns with the authorities indicating therein the receipt of the inputs and the credit availed by them. When it is also a fact that the en....