2019 (4) TMI 10

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....hapter 25 of Central Excise Tariff Act, 1985. During the course of audit conducted by the departmental officers on the accounts of the appellant, it was noticed that the appellant had availed CENVAT credit on ineligible input services used for construction of guest house, canteen, logistic building, painting of chimney, factory building, railway siding outside the factory etc. Therefore, a show-cause notice No.31/2014 AC dated 25.2.2014 was issued to the appellant demanding therein CENVAT credit of Rs. 24,30,050/- availed during the period from May 2009 to August 2012 along with applicable interest and imposition of penalty. After following the due process, the Additional Commissioner vide Order-in-Original dated 21.12.2016 denied the CENVA....

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....eld in favour of the assessee in the following decisions: * Hindustan Coca Cola Beverages Pvt. Ltd. vs. CCE: 2015 (38) STR 855 (Tri.-Del.) * Kamal Rub Plast Industries Pvt. Ltd. vs. CCE: 2016 (41) STR 855 (Tri.-Del.) 4.1 She further submitted that the appellant has availed credit on eligible input services as the said input services are used directly in relation to the manufacturing activity and therefore, covered under the main clause of the definition of input service in terms of Rule 2(l) of CENVAT Credit Rules, 2004. She submitted that prior to 1.4.2011, activities relating to business and services in relation to setting up, modernization, renovation or repair of the factory were covered under the definition of input service and ....

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....eds, EB room, wire drawing room are all necessary to run the factory or not, depends on the activity undertaken by the manufacture or as per the requirement of their manufacturing activity. Based on the facts and circumstances, it was held that all the constructions are integral part of the factory and hence, credit was taken for the input services, hence the credit taken was held to be eligible. She also referred to various invoices pertaining to the input services and submitted that out of 23 invoices, 20 invoices are prior to 1.4.2011 and only three invoices are after 1.4.2011 but the input services involved in those three invoices is relating to painting work which are received in respect of renovation and modernization of the factory p....

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.... India Pvt v. CCE 2016 (43) STR 294 vii. CCR Building Civil Work Commissioner Of Customs, Delhi-III v. Mark Exhaust Systems Ltd. 2015 (39) S.T.R. 351 (Tri. - Del.) viii. Construction of Roof Top Water Collection Tank Pepsico India Holdings Pvt. Ltd. v. Commr. Of C. Ex., Bangalore 2013 (31) S.T.R. 499 (Tri. - Bang.) ix. Construction of Canteen building Raymond Uco Denim Pvt. Ltd. v. Commissioner of C. Ex., Nagpur 2017 (7) G.S.T.L. 346 (Tri. - Mum.) x. Construction of Road Hindustan Zinc Ltd. v. Commissioner of C. Ex. & S.T., Udaipur 2017 (49) STR 315 (Tri-Del) xi. Modification of lab CCE v. Ultratech Cement Ltd 2010 (260) ELT 369 (Bom) xii. Railway/wagon tippler M/s Ultratech Cement Ltd v. Commissioner Of Central Tax, Banga....