2019 (4) TMI 13

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....support etc. in their factory premises wherein the appellant has undertaken the work for setting up of 10,000 TPD cement plant. 2. The appellant is inter alia engaged in the manufacturing of cement/ clinker falling under Chapter Sub-Heading No. 2523 2910 / 2523 2930/ 2523 1000 of the Central Excise Tariff Act, 1985 (hereinafter referred to as "CETA") and is accordingly availing the benefit of Cenvat Credit on inputs, input services and capital goods, in terms of the provisions of the Cenvat Credit Rules, 2004. 3. During the audit of appellants' records for the relevant period, the department entertained a view that the appellant has received and availed input service credit vide Entry No. 956 dated 11.07.2012 & vide Entry No. 982 dated 31....

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.... entire demand alongwith interest and also imposed penalty amounting to Rs. 18,97,065/- under Section 1AC(1)(c) read with Rule 15(2) of the Credit Rules. 6. Aggrieved with the aforesaid order-in-original dated 31.08.2017, the appellant filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals), Bilaspur vide the impugned order-in-appeal dated 22.05.2018 confirmed the demand by upholding the order-in-original. 7. Learned Counsel for the appellant points out that the services received by them is under the category of 'Erection, Commissioning and Installation Services' under Section 65(105)(39a) of the Finance Act. She further urged that exclusion clause 2(l) relating to definition of input service, include....