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2021 (7) TMI 199 - AT - Central ExciseCENVAT Credit - input services - Commercial and Industrial Construction Services - time limitation - HELD THAT:- These are not related to ‘Commercial Construction Service’ rather they are input services received in the course of day-to-day running of the plant, operation and maintenance of STP plant, drain cleaning and scrap collection work, putting up of safety signage in the plant area and also for earth work and excavation work etc. at the ‘wet gas plant’ - These services are allowable as input services as no production can happen without carrying out the essential operation in the plant or factory of the appellant of the dutiable finished products. Time limitation - HELD THAT:- So far as the dispute before the Tribunal is concerned, the last voucher is dated 11.01.2012 and therefore show cause notice dated 30.03.2015 is also bad on the ground of limitation. Accordingly, Appeal is allowed both on merits regarding the amount of ₹ 4,29,051/- and also on the ground of limitation. The penalty imposed are also set aside. The invoices are of April to August, 2012 relating to raising of height of ‘jerosite pond’ and repair and maintenance of the factory. Learned Counsel points out that ‘jerosite pond’ is essential for carrying out manufacturing of dutiable final products. Secondly, repair and maintenance is a continuous process in this type of industry where the raw mineral is processed, and the process is called ‘beneficiation’ for obtaining enriched ore for further processing. The show cause notice is misconceived as these services are not classifiable as commercial construction service, being in the nature of repair and maintenance in the course of day to day business of the appellant. It is further found that the last invoice is issued on 21.08.2012 whereas the show cause notice has been issued after more than twelve months on 14.12.2015. Thus, the demand is also barred by limitation. The appellant is entitled to cenvat credit. The penalties imposed are set aside - appeal allowed - decided in favor of appellant.
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