TaxTMI 
TaxTMI 
2019 (7) TMI 681
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..... 6,49,901/- and January, 2016 to September, 2016 amounting to Rs. 8,23,317/-. 2. Factual backdrop of the case, in brief, is that for the above referred two periods availment of CENVAT credits were denied to the appellant claiming payment of duties along-with interest and penalty through show-cause notices which were adjudicated upon. Certain credits were allowed by the adjudicating authority and certain other credits were allowed by the Commissioner (Appeals) but ultimately CENVAT credits on tax paid on those above three referred input services were denied by both the authorities which is challenged before this Tribunal. 3. In the memo of appeals and during course of hearing of the appeals, learned Counsel for the appellant Shri Piyush....
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....ed in favour of the Commissioner (Appeals)'s order supporting its reasoning and rationality and submitted that procurement of inputs of raw material is included within the definition of 'input service' up to the storage point but supply beyond the place of removal cannot be considered as admissible inputs for which CENVAT credits on insurance and other heads which provided coverage after the place of removal and other inputs shown in the negative list were rightly denied to the appellants by the Commissioner (Appeals) that needs no interference by the Tribunal. 5. Heard from both the sides and perused the case records. CENVAT credit on transit insurance has been consistently held to be admissible by the CESTAT in the above referred decisi....
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....ture of civil job or part thereof on works contract basis, it can be inferred from the invoices on which Commissioner (Appeals) had placed his reliance and referred in point 7 of the table contained in Order-in-Appeal that the work was not solely for construction or execution of works contract of a building or a civil structure or its part or even laying of foundation or making of structure for support of capital goods which were excluded in the definition of 'input service'. The invoices are mostly issued by the interior designers and the sample invoice of M/s Jindani Associates, referred by the Commissioner (Appeals), indicates the nature of work was hacking of floor or walls, cement slurry-cod as well as polymer basis water-proofing of f....