TMI Blog2018 (7) TMI 2319X X X X Extracts X X X X X X X X Extracts X X X X ..... as Steel Plates, HR Plates, Angels, Channels etc. used for repair of Barges which were used for providing output services - HELD THAT:- he steel items were used for repair of Barge and Barge is in turn used for providing output service. Therefore, the steel items such as Steel Plates, HR Plates, Angels, Channels were used for providing output service. The issue is squarely covered by the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that whether the appellant is entitled for Cenvat credit in respect of steel items such as Steel Plates, HR Plates, Angels, Channels etc. used for repair of Barges which were used for providing output services on which the service tax is discharged. 2. Shri P.D. Rachchh, Ld. Counsel appearing on behalf of the appellants submits that the issue is squarely covered by Hon'ble Gujarat High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is squarely covered by the decision of Hon'ble Gujarat High Court judgment in case of Mundra Ports (supra) wherein the issue involved was whether the steel, cement used for construction of Jetty is admissible inputs against the provisions of output service i.e. Port Service. The Hon'ble High Court has allowed the credit. Therefore, following the ratio of the said judgment where identi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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