2025 (11) TMI 1546

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....uts, capital goods and input service credit. On verification of records of the Appellant/Assessee, the Revenue appears to have noticed that the Appellant had taken the input service credit on "Outward Freight Service" and "Construction Services" in their CENVAT credit account during the period from January 2010 to March 2014. Accordingly, a SCN No.63/2014 dated 16.09.2014 came to be issued on the ground that 'construction service' and 'outward transportation service' being ineligible 'input services', the Appellant had wrongly availed credit for the period in dispute and consequently, it was proposed to recover the same under Rule 14 of CCR read with Section 11A (5) of Central Excise Act, 1944 apart from imposition of penalty under Rule 15 ....

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....bsp;- (2023) 7 Centax 197 (Tri.-Chan) (v) General Motors India Pvt. Ltd. Vs CCE & ST Vadodara - (2024) 15 Centax 124 (Tri.-Ahmd) 3.3 Insofar as 'GTA services' are concerned, Ld. Counsel submitted that Rule 2(l) of CCR allows credit up to place of removal, here in this case, the sale having taken place at customer's place as the contract of sale was on FOR Destination basis and hence, they are eligible to avail credit. In this regard, the Ld. Advocate placed reliance on CBE&C Circular No.1065/4/2018-CX dated 08.06.2018. The Ld. Advocate submitted that this issue is no longer res integra as it stands decided by the Larger Bench in the case of The Ramco Cements Vs. CCE Pondicherry - 2023 (12) TMI 1332-CESTAT CHENNAI-LB. He would al....

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....s in order. Further, the Commissioner finds that the Appellant had not put forth any reasons for admissibility of credit but merely averred that they are eligible for input service prior to 01.04.2011. 5. With regard to limitation and invocation of extended period, mandatory penalty Ld. A.R relied on para 11 of the Order-in-Original. 6. After the rival contentions from both sides, we find that the issue to be decided in this Appeal is whether, "the Appellant is eligible for the input services credit availed in respect of service tax paid on 'Construction Services' for the period from January 2010 to December 2011 and 'Outward Transportation Services' during the period June 2011 to March 2014 ?" 7. We have perused the documents plac....

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....392 2196 12. Construction of administrative building within the factory premises 31/01/2010 7633368 152667 76334 13. Road work inside the premises 31/01/2010 2650367 53007 26504 14. Construction of shed for sand storage 30/09/2010 6984 140 70 15. Construction of new compound wall 30/01/2010 352173 7043 3522 16. Construction of RCC foundation for robo core line 30/01/2010 63209 1264 632 17. Works contract services 31/12/2010 28758 575.16 287.58   Total (A)   33816007 676320 338160         34830487 Details of Cenvat Credit taken on 'Construction Service'-Part B a....