2024 (10) TMI 806

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....EVI , MEMBER ( TECHNICAL ) Shri Kuriyan Thomas , Advocate for the Appellant Shri Maneesh Akhoury , Asst. Commissioner ( AR ) for the Respondent ORDER PER : D. M. MISRA This appeal is filed against Order-in-Original No.9/2013 dated 26.02.2013 passed by the Commissioner of Central Excise, Cochin. 2. Briefly stated the facts of the case are that the appellants are engaged in the man....

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....sation of its factory and the services used in relation to setting up of power plant, modernisation, renovation, repairs at factory or for offices relating to such factory are eligible input services within the definition of 'input service' provided under Rule 2(l) of CENVAT Credit Rules (CCR), 2004. It is his contention that appellant had set up the power plant and started generating electrical e....

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....o KSEB order dated 26.03.2011; and agreement between the appellant and KSEB dated 26.03.2011 placed before the adjudicating authority, the same were not considered. He submits that therefore the impugned order is bad in law and cannot be sustained. 4. Per contra, the learned Authorised Representative (AR) for the Revenue has submitted that it is not clear from their reply to show-cause notice w....

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.... impugned order. It is the contention of the learned advocate that after 01.04.2011, the civil construction work had been specifically excluded from the scope of definition of Rule 2(l) of CCR, 2004, however, since the work has been completed prior to that date, therefore denial of credit is not sustainable. From the impugned order, we find that the learned Commissioner had not considered the docu....