2023 (5) TMI 185

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.... for the Respondent ORDER Per Rajeev Tandon : The appellant being aggrieved by the Order-in-Appeal No.110/SLG-CE/2018-19 dated 15.06.2018 passed by the ld.Commissioner (Appeals) of CGST & Excise, Siliguri, have filed this appeal. 2. They are engaged in the manufacture of pharmaceuticals falling under Chapter 30 of the Central Excise Tariff Act, 1985 and located at Sikkim. The appellant had t....

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.... of the Cenvat Credit Rules, 2004. He was of the view that the said services are specifically excluded from the definition of input services. The said Rules read as under: [(l) "input service" means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture o....

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.... clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or]" 5. Heard bot....

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.... as in the nature for construction of civil structures and buildings. In support of his contention, the ld.Advocate for the appellant has also relied upon Board's Circular No.943/4/2011-CX dated 29th April, 2011. It is also observed that on the very aspect for their sister unit, they have been allowed similar credit vide Order-in-Appeal No.PUN-SVTAX-000-APP- 012-16-17 dated 05.04.2016. Admissibili....