9911796707
TMI Blog2016 (7) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... is against order dated 21.12.2015 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of lead zinc concentrates, zinc cathode and sulphuric acid liable to central excise duty. They were also availing cenvat credit on input services. After conducting an audit of their records, the Revenue entertained a view that the appellants are not eligible for cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r factory gate to the main public road. He submitted that such road is very essential for movement of inputs and clearance of their dutiable final products as without a proper connecting road, there will be serious difficulty in these activities. He relied on the definition of Input Services in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. He claimed that the definition is wide e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the construction activity of the said road connecting the factory gate to the main public road. I find that though the appellant may have an arguable case in their favour, the demand for reversal of cenvat credit relating to this service cannot survive on the question of time bar alone. 6. A close perusal of the order passed by lower authorities reveals that a credit on the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit on the same activity insofar as it relates to the road inside the factory gate. Considering the above factual position and legal interpretation involved in this case, I find that the demand for extended period cannot be sustained. Accordingly, the impugned order is set aside on this ground. The appeal is allowed.
[Order pronounced on 17.05.2016] X X X X Extracts X X X X X X X X Extracts X X X X
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