2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT

Demand - Storage and Warehousing Services - While scrutinizing the ST-3 returns for the period from April, 2005 to September, 2005 the assessing authority, namely, the Additional Commissioner came to the conclusion that the assessee had taken credit on Central Excise duty paid on cement, iron bars, expansion bellows and pipes - only allegation against the assessee is that they claimed CENVAT credit irregularly with reference to cement and TMT bars used in the construction of warehouses through which the storage and warehousing services are provided by the assessee - A plain reading of both the above definitions would show that, unless excluded, ail goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit - assessee used cement and TMT bar for providing storage facility without which storage and warehousing services could not have been provided - Appeal is dismissed