2026 (4) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order). 2. The fact, in brief, is that the appellant is, inter alia, engaged in the manufacture of OP Cement and Clinker falling under Central Excise Tariff heading No. 25232910 and 25231000 respectively. The appellant have established a new cement production unit at Muktyala (V), Jaggaiahpet (M), Krishna District, Andhra Pradesh. For setting up of new cement production unit, the appellant have awarded the work of execution of civil works, detailed mechanical engineering, structural and mechanical fabrication and erection works to M/s L & T Ltd. The construction of factory has been completed and commercial production has been commenced in the month of March, 2011. However, M/s L & T Ltd., has raised certain bills for the work complete....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned AR reiterates the findings of Adjudicating Authority. 6. Heard both the sides and perused the records. 7. The issue is whether Cenvat Credit is admissible on services used for setting up of a factory, where services were rendered prior to 01.04.2011, but invoices/payments and credit availment occurred thereafter. 8. The entire dispute relates upon the date of provision of service and not the date of invoicing. It is clear from the records that production of clinker commenced in March, 2011, ER-1 returns substantiate the production. The contractors have confirmed completion of works prior to 01.04.2011 and appellant had duly informed to the Department. In definition of input service of Rule 2(l) of CCR prior to amendment expli....