2022 (10) TMI 798

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....ppellant on various input services. 1.1 The fact of the case is that appellant has installed the plant and availed the cenvat credit of various input services viz., Vastu consulting service, Construction Contractors Services, Land Survey Service, DG Set Hiring Services, Insurance services, Rent-a-Cab Services, Design & Engineering services, Courier services, Erection/Fabrication /Installation services etc. during the setting up. An enquiry against the appellant was initiated and it was revealed that appellant had availed the input services credit on various services prior to the commencement of the commercial production in their factory and credit availed by the appellant on various input services do not fall in the ambit of the definiti....

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....ia Pvt. Ltd. - 2015(40) S.T.R. 41 (P&H) (vi) Sai Sahmita Storages (P) Ltd. - 2011 (23) STR 341 (AP) (vii) ADF Foods Ltd.- 2013(1) TMI 607 - Gujrat High Court. 3. He also submits that the credit availed by the Appellant does not fall under the exclusion clauses of the definition of input services and thereby credit should not be denied. 'Construction Services or work contract services used for construction of building or civil structure is only excluded as can be evidenced from clause A of the said exclusion. The exclusion does not apply to the specified services when such services were used for other purposes. 4. He further submits that CESTAT has consistently held that exclusion clause provides for specified service....

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....Shri Vinod Lukose, learned Superintendent (Authorized Representative) appearing for the Revenue reiterated the findings recorded in the impugned order to strengthen the stand of Revenue that Cenvat credit availed by the appellant is not in conformity with the Cenvat statute and thus, denial of such credit by the department is proper and justified. 9. We have heard both sides and perused the records. We find that the adjudication authority in respect of disputed input services denied the credit without discussing the nature and use of the services in the Appellant's factory. In order to find out the eligibility of a particular service as 'input service' under such definition, the nature and the purpose of use of the service in the ultimat....