TMI Blog2015 (2) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ation system, tyre cleaning system etc. in the railway yard. The applicants have also availed input service credit on the construction service for the construction of railway rest room at railway yard. - all the capital goods are installed and used in the railway yard for handling and transportation of coal from the railway yard to the captive power plant. The Hon'ble High Court of Rajasthan i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Mr Rupesh Sharma, Adv. For the Respondent : Mr. P Arul, Superintendent (AR) ORDER The applicants have filed this application for waiver of predeposit of CENVAT credit of ₹ 14,27,334/- availed on the capital goods and RS.22,26,305/- availed on the input service along with interest and penalty. 2. The brief facts are that the applicants have availed CENVAT credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of rest room is essential part of the railway yard. He relies on the following decisions:- (a) CCE Vs. Pepsico India Holdings Ltd. - 2001 (130) ELT 193 (b) Aditya Cements Vs. Union of India - 2008 (221) ELT 362 (c) CCE Vs. Bellary Steel and Alloys Ltd. - 2009 (226) ELT 280 (d) L'Oreal India Pvt. Ltd. Vs. CCE 2011-TIOL-95-CESTAT 4. On the other hand, the learned AR for Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or construction of rest room in the railway yard. As seen from the annexure to the show-cause notice, the applicants have used rails, dust separation system, tyre cleaning system etc. in the railway yard. The applicants have also availed input service credit on the construction service for the construction of railway rest room at railway yard. 6. I find that all the capital goods are installed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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