2022 (10) TMI 286

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....ellant is a manufacturer inter alia of busducts classifiable under Heading No. 8544 of the Central Excise Tariff Schedule and was registered with the Central Excise department during the period of dispute. The appellant was also registered under the Service Tax Rules for providing output service of 'Erection, Commissioning and Installation' of busduct, manufactured by the appellant at the outstation sites of the buyers of the busduct. 2. That the appellant was availing cenvat credit of duty paid on the inputs and capital goods used in the manufacture of their final products and service tax paid on the input services used for providing the taxable output service. The cenvat credit of service tax was availed by the appellant on the invoices ....

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....lant is in appeal against the said OIA before the CESTAT. 5. The appellant inter alia urges, that the 'accommodation service' used for providing taxable output service, namely, 'Erection, Commissioning and Installation service' w.r.to busducts, is well covered under the term "input service", enacted under rule 2(l) of the CENVAT Credit Rules, 2004. Therefore, cenvat credit of the service tax paid on the hotel accommodation service is admissible to the appellant. 6. The above definition of "input service" u/r. 2(l)consists of three parts. First Part is the main part, second part is inclusive part and the third part covers specific exclusions. The appellant is both a manufacturer of excisable goods, namely, bus duct as well as service provi....

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....t was admissible on the accommodation service under rule 2(l) of the CENVAT Credit Rules, 2004. 8. That the credit of service tax paid on "hotel accommodation" service was availed and utilized by the appellant for providing output service, namely, "Erection, Commissioning and Installation" service provided to clients w.r.to installation of busduct. Therefore, if it is presumed without admitting that any CENVAT Credit was recoverable, then in terms of Rule 14 of the CENVAT Credit Rules, 2004, recovery of CENVAT credit and interest can be done under rule 14 read with section 73 and 75 of the Finance Act, 1994, not under rule 14 read with section 11Aand section 11AA of the Central Excise Act, 1944 as done by the department. The demand of CENV....