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2016 (7) TMI 1143 - CESTAT NEW DELHI

2016 (7) TMI 1143 - CESTAT NEW DELHI - TMI - CENVAT credit on construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - Extended period invoked - Held that:- As find that these are inter-connected roads on which the appellants spent money for construction and accordingly, had bonafide belief of eligibility of credit on such activity without the distinction for inside the plant and or outside the factory gate. In such circumst .....

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t be sustained. Accordingly, the impugned order is set aside on this ground. - Decided in favour of assessee. - E/50329/2016-EX(SM) - Final Order No.51795/2016 - Dated:- 17-5-2016 - Shri B. Ravichandran, Member (Technical) For the Appellant : Shri Rahul Tagri, Advocate For the respondent : Shri M. R. Sharma ORDER The present appeal 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 sulphur .....

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- but denied a credit of remaining amount of ₹ 1,15,198/-. A penalty equivalent to this amount has also been imposed. On appeal vide the impugned order, the ld. Commissioner (Appeals) upheld the original order. Aggrieved by this, the appellant filed this appeal. 2. Ld. Counsel for the appellant submitted that while the Lower Authorities allowed the credit of service tax paid for construction of bitumen road in the plant area, the same was disallowed for the bitumen road, constructed to con .....

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ned order on the issue of time bar. 3. Ld. AR reiterating the findings of the impugned order submitted that the road outside the factory gate is a public place used by many and hence, cannot be considered for credit purpose. 4. Heard both the sides and perused the appeal records. 5. The admitted facts are that the appellants have undertaken construction of bitumen road inside their plant area, which extended to connect the said road to the main public road. The Lower Authorities allowed cenvat c .....

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