TMI Blog2015 (1) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... services, inputs and capital goods needs to be examined in detail especially in the light of favourable judicial pronouncements brought to the notice of the bench. CENVAT Credit with respect to inputs (other than cement and steel), input services and capital goods is approx. ₹ 150 crore out of total demand of ₹ 185 crore, which prima facie appears to be either permissible or admissibility is arguable. Ld.A.R. fairly submitted that in the absence of documentary evidences furnished by the appellant it was not possible for the adjudicating authority to bifurcate between admissible and in-admissible CENVAT Credit on inputs, capital goods and services availed by the appellant - Stay granted. - Appeal No. ST/10386-10399,12537-12539/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for providing the output services. Ld.Advocate gave a list of 66 services which are availed by the appellant either for providing of output services or are availed in the construction of jetty or for maintenance of the facilities created by the appellant. He also provided a summary of the amounts denied by the adjudicating authority issue-wise. It was his case that out of total amount of CENVAT Credit of approx. ₹ 189 crore denied, CENVAT Credit of ₹ 116 Crores pertain to input services availed by the appellant either with respect to construction of jetty or for providing output services. That another amount of ₹ 35 crore is denied with respect to other inputs and capital goods used in the construction of jetty or for pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g case laws:- (i) Navratna S.G. Highway Prop. Pvt.Ltd. Vs CST Ahmedabad [2012 (28) STR 166 (Tri-Ahmd)] (ii) CCE Vishakhapatnam Vs M/s Sai Sahmita Storages (P) Ltd [2011 (270) ELT 33 (AP) It was strongly argued by the ld.Advocate appearing on behalf of the appellant that the Jetty constructed may be an immovable property but the same property is being used for providing appellants output port services and that the entire CENVAT Credit with respect to inputs, capital goods and input services used for construction of jetty and utilized for providing output services is admissible under Rule 2(k) and (l) of CENVAT Credit Rules, 2004, as these are used in or in relation to providing of output port services. 3. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough Bank Guarantee and ₹ 2.5 Crore was kept as CENVAT Credit earmarked as per Gujarat High Court s order. Remaining amounts pertain to input services and inputs, for which CENVAT Credit was either allowed by this bench, as per Mundra Port Special Economic Zone Ltd Vs CCE Rajkot (supra), or the issue was remanded to the adjudicating authority under Order No.M/934-935/WZB/AHD/2009, dt.4.8.2009. The admissibility of CENVAT Credit taken on various input services, inputs and capital goods needs to be examined in detail especially in the light of favourable judicial pronouncements brought to the notice of the bench. CENVAT Credit with respect to inputs (other than cement and steel), input services and capital goods is approx. ₹ 150 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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