2018 (5) TMI 1041

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.... common order. 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the issue is regarding eligibility to avail CENVAT credit of service tax paid on input services rendered to appellant, The details are as under:- Appeal No. E/85605/16 (a)Tours and Travels (i) Credit of Rs. 78,696/- disallowed. (ii)Period-November 2008 to March 2011 (b)Construction Service- (i) An amount of Rs. 5,16,557/- period November 2008 to March 2011 disallowed on the ground that these services were rendered for the housing complex and the residential colony. (c) Construction Services- (i) An amount of Rs. 25,20,383/- for the period April 2011 to August 2013 denied on the ground....

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....ent submitted as annexed to appeal memoranda. He would submit that this statement was also produced before the lower authorities. As regards CENVAT credit of Rs. 5,16,557/-, it is his submission that these services were undoubtedly used for housing complex and residential colony but submits that the cost of these services were included in the final product cleared by them, hence CENVAT Credit has to be allowed. For this proposition, he relies upon the decision of the Tribunal in the case of Reliance Industries Ltd v. Commissioner of Customs and S.T (LTU)-2016 (42) STR 457 (Tri. mum). 6.1 As regards the denial of CENVAT Credit of Rs. 25,20,383/and Rs. 2,08,881/-, it is his submission that these construction services were used for repair a....

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....lation to business activity and the service tax paid on such services are eligible for CENVAT Credit. In my considered view, the evidences which were produced before the lower authorities and the statement produced indicate that Tours and Travels were undertaken by the employees of the appellant for official work. In view of this, I find that denial of CENVAT Credit amounting to Rs. 78,965/- is incorrect and needs to be allowed to them and I do so. 8.1 As regards CENVAT Credit of Rs. 5,16,557/-, it is the claim of the learned Counsel that these expenses incurred and taxed under Construction Services are for housing complex and residential colony are included in the cost of final product is not substantiated before the lower authoritie....