2018 (7) TMI 2319

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....ICIAL) For the Appellant : Shri P.D. Rachchh, Advocate For the Respondent : Shri Amit Kumar Mishra, Dy. Commissioner (AR) ORDER Per : Ramesh Nair The issue involved in the present appeals is that whether the appellant is entitled for Cenvat credit in respect of steel items such as Steel Plates, HR Plates, Angels, Channels etc. used for repair of Barges which were used for providing ....

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....re used for repair of Barge and Barge is in turn used for providing output service. Therefore, the steel items such as Steel Plates, HR Plates, Angels, Channels were used for providing output service. The issue is squarely covered by the decision of Hon'ble Gujarat High Court judgment in case of Mundra Ports (supra) wherein the issue involved was whether the steel, cement used for construction....