2022 (9) TMI 1293

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....gth of invoices for freight for receipt of input/ fuel, issued by the supplier / trader. 2. The appellant is engaged in the manufacture of pneumatic tyres, used in agricultural/ forestry/ other machines and motor vehicles falling under Chapter 40 of the First Schedule to the Central Excise Tariff Act, 1985. 3. During the course of audit for the period, i.e., May 2012 to March, 2015, it was observed that the appellant had availed cenvat credit on certain ineligible services relating to civil work, erection of steel structure, gate fixing, fixing of pipe railing, fabrication work, shed fabrication work and other maintenance/ repair work of factory etc. which were in the nature of works contract services/ construction services, hence, ex....

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....le 2(l) of Cenvat Credit Rules. It was further proposed to disallow Rs. 9,312/- being service tax paid on freight as indicated in the invoice of the trader who had supplied petroleum coke/ fuel, as it appeared that service tax have not been charged specifically in the invoice. Thus, the total service tax proposed to be disallowed of Rs.6,57,658/-. 6. This is the second round of litigation. In the first round, the show cause notice was adjudicated on contest vide order-in-original dated 30.11.2017 whereby the proposed demand was confirmed by ex-parte order. In appeal preferred by the assessee the Commissioner (Appeals) vide order-in-appeal dated 28.01.2019 allowed the appeal by way of remand, directing the Assistant Commissioner to examin....

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....at Credit Rules and does not fall under exclusion clause. It is further urged that what is excluded is the service portion in the execution of a work contract and construction services including services listed under clause (b) of Section 66E of the Finance Act. However, repair and maintenance is specifically included, as the definition of input service specifically includes services used in relation to 'modernization', 'renovation' and 'repair' of a factory. Admittedly, in the facts of the present case, repair and maintenance have been done in the factory premises for which the construction services have been received. It is urged, even post the amendment in the definition of input service w.e.f. 01.04.2011, wherein the exclusion clause wa....

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.... of CGST & ST, CE & Cus-2020 (4) TMI 673 -CESTAT, New Delhi. v) Bharat Oman Refineries Ltd., vs. CCE-2019 (2) TMI 746-CESTAT, New Delhi. vi) CCE vs. Exide Industries Ltd., -2016 (43) STR 463 (Tri. Del.). 10. As regards the input credit of GTA service for transportation of input/fuel, it is urged that by the remand order-in-appeal dated 28.01.2019, the Adjudicating Authority was directed to ascertain whether service tax had actually been paid in respect of such invoices and accordingly allow the credit. The Assistant Commissioner have categorically recorded that service tax on the GTA service was charged and deposited by the consignor -SPPL. However, he has erred in observing that cenvat credit is admissible only to the ....