TaxTMI 
TaxTMI 
2019 (9) TMI 67
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....er 72 of the Central Excise Tariff Act, 1985 and are availing the cenvat credit facility as provided under Cenvat Credit Rules, 2004. A show-cause notice dated 07.11.2014 was issued to the appellant demanding therein wrongly availed cenvat credit of Rs. 13,28,482/- (Rupees Thirteen Lakhs Twenty Eight Thousand Four Hundred and Eighty Two only) on ineligible input service during the period from commencement of the unit to August 2014 along with applicable interest and imposition of penalty. After following the due process, the Deputy Commissioner of Central Excise vide the Order-in-Original dated 02.01.2017, disallowed and ordered for recovery of cenvat credit of Rs. 13,28,482/- (Rupees Thirteen Lakhs Twenty Eight Thousand Four Hundred and Ei....
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....urns of the vendor also shows that returns were filed under Erection, Commissioning and Installation service and the copies of these returns have also been produced before the Tribunal for its examination. He further submitted that the appellant is entitled to cenvat credit for Erection, Commissioning and Installation Service even after an amendment in the definition of 'input service'. In support of his claim for cenvat credit on Erection, Commissioning and Installation Service, he relied upon the decision of this Tribunal in the case of Hindalco Industries Ltd. Vs. CCT & CE, Belgaum reported in 2019-VIL-06-CESTAT-BLR-ST. He also submitted that the demand in the present case is time-barred. He submits that the credit was availed in the mon....
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....at those returns were filed under Erection, Commissioning and Installation Service and the copies of returns are also on record. Further I find that the Department has not been able to establish that the input services availed by the appellant falls under Construction Service/Works Contract Service. Further the decision of Hindalco Industries Ltd. cited supra is squarely applicable in the present case wherein this Tribunal has followed the decision of M/s. Idea Cellular Ltd. Vs. CCE, Mumbai-II reported in 2016-TIOL-1198-CESTAT-MUM. wherein the Tribunal has held that the services like Erection, Commissioning and Installation and Consulting Engineer Services are not excluded in the amended definition of 'input service'. In view of my discussi....