2018 (8) TMI 533

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.... ORDER Per: Ramesh Nair, The issue involved in the present case is whether appellant is entitled for CENVAT credit in respect to the construction services of residential building for the staff. 2. Shri Manish Raichandani, Ld. Counsel appearing on behalf of the appellant submits that the construction services used for construction of building is in relation to the overall manufacturing ....

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....i 2016 (44) S.T.R. 87 (Tri. Mumbai) 8. Commissioner vs Dynamic Industrial Ltd. 2014(307) E.L.T. 15 (Guj.) 9. India Cements Ltd. vs CCE, Salem 2016 (44) S.T.R. 124 (tri. - Chennai) 10. CCE, Bangalore vs Sanmar Speciality Chemicals Ltd. 2016 (43) S.T.R. 347 (Kar.) 11. Commissioner of Cus-ms, C.Ex. & S.T., Indore vs ZYG Pharma Pvt. Ltd. 2017 (358) E.L.T. 101 (M.P.) 12. Patton Ltd. vs C....

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....der as regard the Limitation. 5. Sh. S.K. Shukla, Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterated the finding of the impugned order. The service of construction of residential building is for the personal use of the employees of the appellant's company. Therefore, the construction service of the residential building does not have any nexus with the production or manufacturing ac....

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....ma Synthetics (I) Ltd vs. CCE, Nagpur- 2007 (219) ELT 122 (Bom) 6. I have carefully considered the submission made by both the sides and perused the record. Before going into merit of the case, I find that the appellant have strongly contested the issue of limitation from the impugned order. I find that though the appellant have raised the issue of limitations before the Commissioner (A) who ha....