TMI Blog2014 (3) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit, as the factory has been setup for manufacture of final products which are liable to Central Excise duty. Therefore denial of Cenvat credit, in question, is contrary to the provisions of Rule 2(l) of Cenvat Credit Rules, 2004. We find that the same view has been taken by the Tribunal in the case of Bellsonica Auto Component India Pvt. Ltd. (2014 (3) TMI 876 - CESTAT NEW DELHI) and also in the case of Madhusudan Auto Ltd. (2011 (4) TMI 554 - CESTAT, NEW DELHI). The impugned order, therefore, is not sustainable - The same is set aside - Decided in favour of assessee. - E/57746/2013 - Final Order No. A/51702/2014-EX[DB] - Dated:- 31-3-2014 - Justice G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri B.L. Narsimhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r bringing into existence an immovable property, are not eligible for Cenvat Credit, as immovable property is neither goods nor service . 1.2 The above Show Cause Notice was adjudicated by the Commissioner vide order-in-original dated 28-2-2012 by which the above mentioned Cenvat Credit demand was confirmed along with interest and penalty of equal amount was imposed on the appellant. Against this order of the Commissioner, this appeal has been filed along with stay application. 2. Though the matter was listed only for the hearing of the miscellaneous application, for early hearing of the stay application, after hearing same for the sometime, the Bench was of the view that the appeal itself can be taken up for final disposal as only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uto Ltd. v. CCE, Delhi-III reported in 2011 (23) S.T.R. 277 (Tri.-Del.), and that in view of the above submissions, the impugned order is not correct. 4. Sh. Pramod Kumar, the learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner and emphasized that services, in question, used for setting up of the manufacturing plant, which is an immovable property, are not eligible for Cenvat credit. 5. We have considered the submissions from both the sides and perused the records. There is no dispute that the services, in question, in respect of which the Cenvat Credit has been taken are the services relating to setting up of the factory and have been used for this purpose only. During the period of dispute th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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