TaxTMI 
TaxTMI 
2021 (11) TMI 13
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....the Respondent - Shri K.B. Nanaiah, Assistant Commissioner (AR) ORDER The appellants are the holders of Central Excise Registration and engaged in the manufacture of Cane Sugar and Molasses classifiable under Chapter 17 of the Central Excise Tariff Act, 1985. It is the case of the Revenue that during the course of audit and on verification of records of the appellant, the following allegations w....
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....oceeded to confirm a demand of Rs. 39,28,489/- (Rupees Thirty Nine Lakhs Twenty Eight Thousand Four Hundred and Eighty Nine only) along with interest and penalty as proposed, vide Order-in-Original dated 28/04/2020. Aggrieved, the appellant filed an appeal before the First Appellate Authority who also having dismissed the appeal vide impugned Order-in-Appeal No. MYS-EXCUS-000-APP-MSC- 120-2020-21 ....
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....ered an almost identical issue insofar as it relates to the denial of cenvat credit availed on Works Contract Service, denial of cenvat credit availed in respect of services used for Construction of Road within the factory premises and denial of cenvat credit availed on the services used for setting up of new Mill House within the factory premises and the same has been answered in favour of the ta....
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....h respect to manufacturer allows cenvat credit of services used in or in relation to manufacture whether directly or indirectly. This definition, in our considered view, is wide enough to cover in its compass any services used for setting up a Plant especially when the services are used for obtaining the land on lease. Without such land no factory can be set up nor can any manufacture take place. ....