2018 (12) TMI 1476

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....rganic Chemicals such as Calcimined Alumina Hydrate under Chapter 28 of the Central Excise Tariff Act, 1985 and also registered as Service Tax assessee for GTA, Manpower Services and other taxable services. During the audit of the said unit by the Departmental Officers, it was noticed that the appellant has availed cenvat credit on input services viz., Engineering Designs and Drawings for civil and structural works in respect of Special Alumina Expansion Project services inasmuch as the said services do not fall within the ambit of Rule 2(l) of Cenvat Credit Rules, 2004. Accordingly, a show-cause notice Sl. No. 70/2014 ADC (ST) dated 16.12.2014 was issued proposing to recover Service Tax credit availed on ineligible services to the tune of ....

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....lso submitted that the exclusion Clause (A) would apply only to construction service or works contract service when used in or in relation to construction of a building or a civil structure or a part thereof and other ancillary services like Drawings, Design, Consulting Engineer's Service etc which are also used in respect of construction of a building would not be hit by the said exclusion. For this she relied upon the following decisions where credit was allowed on such related services: a. Manaksia Coated Metals & Industries Ltd. V. CCE, Kutch - 2018 (12) GSTL 90 (Tri.-Ahmd.) b. M/s. Idea Cellular Ltd. V. CCE, Mumbai-II - 2016-TIOL-1198-CESTAT-MUM. 2.1. She further submitted that the impugned services have been availed for the a....

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....itment and quality 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; ^4[but excludes], - ^5[(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract 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 o....