TaxTMI 
TaxTMI 
2018 (8) TMI 533
X X X X Extracts X X X X
X X X X Extracts X X X X
....sue 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 activity of the appellant. Since these res....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 CCE., Kolkata - V 2006 (206) E.L.T. 496 (Tri. Kolkata) 13. J.S.L. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....earing 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 activity. Therefore, credit was rightly denied by the Department. He place r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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 has not given any finding as regard the time bar of the demand. Since the issue of limitation is a....