2019 (5) TMI 586

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.... Authorized Representative for the Respondent ORDER Brief facts are that the appellants are manufacturers of Caustic Soda and Ethylene-di-chloride. They are availing the facility of CENVAT Credit of duty paid on inputs and capital goods and service tax paid on input services. It was noticed that for various periods, the appellants had availed ineligible credit of input services, for which Show C....

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....he period involved in Show Cause Notice dated 02.05.2012 and submitted that though the period is mentioned as April 2011 to September 2011, the annexure to the Show Cause Notice would show that the provision of service was prior to 01.04.2011. Therefore, the credit availed by the appellant may be allowed. 3. Ld. AR Shri. L. Nandakumar appearing on behalf of the respondent supported the findings i....

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....anagement, cleaning of bushes and disposal, construction of lorry parking area, fencing work at colony, painting work at colony, civil and plumbing work at colony, laying of drinking water line colony, grass cutting - earth filling, landscaping 3. SCN No. LTUC 198/2010 dated 05.07.2010 June 2009 to May 2010 Rs. 68,683/- Landscape services, garden maintenance, civil and plumbing works at r....

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....through the Annexure, it is seen that the rendition of service was prior to 01.04.2011. Thus, though the appellant has availed the credit after 01.04.2011, when the provision of service has been completed prior to 01.04.2011, as per the Master Circular dated 28.02.2011 issued by the Department, the appellants would be eligible for credit. 5.3 On going through the description of the services, it i....