TaxTMI 
TaxTMI 
2026 (2) TMI 332
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....dum date 20.12.2010, whereby, certain demands raised by the Department in terms of Show Cause Notice dated 01.09.2010 for the period August 2009 to May 2010, have been partially confirmed and partially allowed by the Adjudicating Authority (impugned order). While the appellant have come in appeal against the confirmed portion of the said demand vide their appeal no. E/25281/2013, the Department has also come in appeal against dropping of certain demands by the Adjudicating Authority in their appeal no. E/25488/2013 to the extent of eligibility of input credit on construction services. 2. The issue, in brief, is that appellant are manufacturers of cement and were setting up a new factory and in relation thereto they had fabricated certain....
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....a, as the Adjudicating Authority has already decided the entire issue (in denovo proceedings) in respect of input service credit vide their Order-in-Original dated 30.01.2014 and further upheld in their own case in appeal no. E/22206/2014, wherein, the Tribunal examined the order passed by the Commissioner dated 30.01.2014, where she had allowed certain credit and dis-allowed certain credit in respect of various input services cleared by them. Further, they are also relying on the order of Tribunal in their own case dated 10.02.2020 [2020 (2) TMI 963 - CESTAT- Hyderabad]. 4. Learned AR on the other hand submits that while it is now settled that any item which is used for fabrication of capital goods would be eligible for credit as input,....
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.... remanded back by this Tribunal vide Final Order No.25054/2013 dated 19.02.2013 in Appeal No. E/837/2012. Further, in the Denovo proceedings, the Adjudicating Authority herself allowed substantial benefit, both on inputs and as well as input services after examining the nature of use. On further appeal by the appellant against the said order dated 30.01.2014, the Tribunal vide it's Final Order no. 30122/2016 dated 22.01.2016, inter alia, observed that the credit in respect of services has been availed by the appellant prior to 01.04.2011, when the definition of input services had a wide ambit and therefore came to the conclusion that denial of the said credit was unjustified and allowed the credit. In so far as credit on steel items were co....
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....nds of justice." 8. We have also perused the order dated 30.01.2014, wherein, the issue was eligibility of certain MS items like MS pipes, plates etc., used for fabrication of chutes, bins, ducts, cyclones, vents, hoppers, stacks. It also involved eligibility of credit in respect of various input services and she has examined all the input services and allowed the same, except in respect of insurance, banking and financial services and rent-a-cab and pest control. She has also held that credit availed on such quantity of MS plates and MS steels used in fabrication of the equipment/machinery are regular, whereas, denied the credit in respect of steel items used for manufacturing supporting structure by holding that the same cannot be trea....