2015 (8) TMI 1310

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..... ORDER The brief facts of the case are that the appellant is engaged in manufacture of copper quoted/ non-quoted steel tubes classifiable under chapter 73 of the Central Excise Tariff Act, 1985. The appellant undertook such manufacturing activity on job work basis and availed the duty exemption in terms of Notification No. 214/86 dated 14.03.1986 issued by the Central Government . Upon commencemen .....

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..... in the adjudication order and the same was also confirmed in the impugned order dated 22.06.2011. Hence this present appeal before this Tribunal. 2.  Sh. Abhishek Jaju, the Ld. Advocate appearing for the appellant submits that service tax paid on the industrial and Construction Service relates to construction of the new factory building for housing the machines/ Machineries for commencement .....

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..... um) and Well known Polyesters Ltd. vs CCE Vapi reported in 2011 (267) ELT 221 (Tri. Ahmd). 3.  Per contra, the Ld. DR Sh. R.K. Gupta appearing for the Respondent  reiterates the findings recorded in the impugned order and further submits that at the time of undertaking the construction activities of the factory building, the appellant was engaged in the activities of manufacturing goods .....

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..... facturer of final product on or after the 10th day of September 2004. On perusal of the Cenvat Credit Rules, 2004, it reveals that no restrictions have been imposed providing for not taking the cenvat credit prior to obtaining the central excise registration. Therefore, I am of the considered view that in absence of any specific prohibitions contained in the Cenvat Statue to that effect, cenvat cr .....

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..... ions cited by the Ld. Advocate for the appellant wherein it has been held that input service received prior to Central Excise registration cannot be the reason for denial of cenvat credit on the service tax paid on the taxable services. 7.  In view of above, I am of the considered opinion that denial of cenvat benefit on the disputed services to the appellant is not in conformity with the ce .....

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