TaxTMI 
TaxTMI 
TaxTMI 
2023 (2) TMI 828
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....ent has denied Cenvat credit on the ground that said services were used in connection with construction of a new Jetty which fall under the 'setting up' of the project which is excluded as per the exclusion clause in the definition of Input Services under Rule 2(l) of Cenvat Credit Rules, 2004. 2. Ms. Dimple Gohil, learned Counsel appearing on behalf of the appellant submits that the services in question were used by the appellant for expansion of existing Jetty and not for setting up of a new Jetty. Therefore, even though setting up of a new building or construction is excluded from the definition of Input Service, still the appellant is entitled for Cenvat credit. She placed reliance on the judgments:- (a) Piramal Glass Limited vs. CCE....
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....ted (supra), this Tribunal passed the following order: "4. I have heard both the sides and perused the record, I find that there is no dispute that the appellant have an existing manufacturing factory wherein many other plants and machinery and two furnace were already setup and with the said existing facility, the appellant are manufacturing excisable goods for last many years. For enhancing their production, the appellant sot up a new furnace, it cannot be said that they have setup a new factory it is merely an expansion of the existing factory and therefore, even if the term "setting up' of factory is removed from the inclusion clause of definition of input service, it does not adversely affect the appellant to avail Cenvat credit ....
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.... of the definition and applying the same ratio, CENVAT credit of service tax paid on input services is admissible so far as input services have been used directly or in directly, in or in relation to the manufacture of final product even if the term selling up has been deleted from the inclusive portion of the definition Similarly, in the case of Birla Corporation Limited vs. Commissioner- 2014 (34) STR 589, CENVAT credit on erection, commissioning and installation services have been allowed Therefore, by following the ratio of the decisions cited supra, I am of the considered view that denial of CENVAT credit on erection, commissioning and installation of machinery is not sustainable in law. Therefore, I set aside the impugned order by all....
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....ssional services as regard charges for expansion of production capacity. It is noticed from the OIO that the appellant herein has been taking a stand that these services were in regard to the expansion/renovation work being carried out by the appellants at Kutchh plant. On such categorical assertion made before the Adjudication Authority, I find that the Adjudicating Authority has gone in tangent and recorded that the said services which are rendered are not for the upcoming Galvanized Plant which is of expansion plant. The same views has been expressed First Appellate Authority in the impugned order. In my considered view the definition of the input services as enshrined in Rule 2(l) of the Cenvat Credit Rules, 2004 needs to be read. "(l....
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.... when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;?; 6. It can be seen from the above definition, the services which are used in modernization, renovation, repairs of the factory Service Tax credit can be availed. It is not clear from the records as to how both the authorities have co....