2021 (11) TMI 13

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....ourse of audit and on verification of records of the appellant, the following allegations were made: a) Irregular availment of cenvat credit on Works Contract Service involving the Cenvat Credit of Rs. 16,13,835/-; b) Irregular availment of Cenvat Credit on structuring materials involving the Cenvat Credit of Rs. 14,12,358/-; c) Availment of inadmissible Cenvat credit in respect of services used for construction of Road involving the Cenvat Credit of Rs. 2,66,301/-; d) Availment of inadmissible Cenvat Credit on services used for setting up of New Mill house involving the Cenvat Credit of Rs. 4,63,535/-; Accordingly, a show-cause notice dated 30/01/2020 was issued proposing to recover the alleged irregu....

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....al 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 taxpayer therein. The relevant observations of the Hyderabad Bench are as under: "9. This definition has been further enlarged by adding several other input services such as those services used in relation to setting up, modernization renovation etc. The terms "setting up" has been deleted with effect from 01/04/2011 and hence was not on the Statute during the relevant period. 10. The third part of the definition excludes certain types of services and t....