2019 (10) TMI 1032

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....e received services namely erection and installation/ engineering/ manpower recruitment/ professional inspection services etc. on which they have availed Cenvat credit. The case of the department is that the services were used for setting up of a new plant. It was contended that with effect from 01.04.2011, the setting up of factory has been removed from the inclusive clause of the definition of the Input Service. Therefore, after 01.04.2011, the service which is used for setting up of factory, will not be admissible, accordingly, the Cenvat credit was disallowed on the aforesaid services. 2. Shri Mehul Jivani, Ld. Chartered Accountant appearing on behalf of the appellant submits that the reason for denial of credit on various input servi....

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....-TIOL-CESTAT-BANG (h) Vimla Infrastructure India Pvt. Limited - 2018 (13) G.S.T.L. 57 (Chhattisgarh) (i) Bellsonica Auto Components India Pvt. Limited - 2015 (40) S.T.R. 41 (P & H) (j) ADF Foods Limited - 2013 (1) TMI 607 - Gujarat High Court (k) Rastriya Ispat Nigam Limited - 2016 (44) S.T.R. 136 (Tri. - Hyd.) (l) Red Hat India Pvt. Limited - 2016 (44) S.T.R. 451 (Tri. - Mumbai) (m) Navaratna S.G. Highway Prop (P) Limited - 2012 28-STR 166 (Tri. Ahmd) (n) Sai Sahmita Storages Pvt. Limited - 2011 270 ELT 33 (A.P.) 3. Shri T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the Adjudicating Authority and the Ld. Commissioner (App....

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....5. The very same issue has been considered by the Tribunal in the case of Shiruguppi Sugar Works Limited (supra) wherein in identical facts, the Tribunal has allowed Cenvat credit. The relevant portion of the order is reproduced :- "6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant have availed the credit on erection/commissioning of machinery, which is used for manufacture of sugar. Further, I find that these impugned services fall in the definition of input service even after 1.4.2011. Further, I find that in the case of Uni Abex Alloy Products (supra), this Tribunal has held that it is a settled law that CENVAT credit is available if the impugned services are used....