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2017 (1) TMI 1124 - AT - Central ExciseWorks contract - CENVAT credit - Commercial and industrial services - increase in installed capacity of the appellants plant - Held that: - the exclusion of services relating to construction or execution of works contract of a building or a civil structure or a part thereof, was introduced vide N/N. 03/2011-Cus-NT, w.e.f. 01-04-2011. These changes brought about in Rule 2(l) w.e.f. 01-04-2011 are clearly prospective in nature - reliance placed in the case of Liugong Indian Pvt. Ltd. vs CCE, Indore [2014 (3) TMI 984 - CESTAT NEW DELHI], where it was held that the services of setting up modernisation to be eligible for credit prior to 01-04-2011 - the denial of credit on these services prior to 01-04-2011 cannot be sustained and is set aside - for the purpose of calculation of the actual credit the same will have to be decided after verification of invoices if they are for the period after 01-04-2011, the matter is remanded - matter on remand. CENVAT credit - erection, commissioning and installation services - Held that: - these are in no way expressly stated in the definition of input services under 2(l) of Cenval Credit Rules, 2004, before or after the amendment brought about aforesaid - denial of credit not justified and is set aside. CENVAT credit - Maintenance of Railway sidings - Held that: - without the railway sidings laid outside the factory so as to connect factory with a railway station, no purpose would be served - credit allowed. Appeal allowed - partly decided in favor of appellant and part matter on remand.
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