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2016 (8) TMI 618 - CESTAT NEW DELHI

2016 (8) TMI 618 - CESTAT NEW DELHI - TMI - Cenvat credit - sleepers, RLS Rails used for construction of railway sidings, which were further used for providing the services - Held that:- in the light of the declaration of law by the Gujarat High Court in the case of Mudra Ports & Special Economic Zone Limited vs. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT], such use of various inputs that is railway material for the construction of railway siding has to be held as cenvatable inputs. As su .....

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eal. 2. After hearing both the sides duly represented by Shri Yogesh Agarwal, ld. DR for the Revenue and Sh. Rahul Tangri, ld. Advocate for the assessee, we find that the respondent are engaged in providing of Cargo Handling Services. They were issued show cause notice proposing to deny cenvat credit availed by them on various input service as also capital goods and inputs. While adjudicating the Commissioner took into consideration various facts and the precedent decision and held in favour of .....

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re also not covered by the definition of input . 4. On the other hand, ld. Advocate appearing for the respondent has brought to our notice the Tribunal s decision in the case of RSWM Limited vs. Commissioner of Central Excise, Jaipur-II - 2015 (37) STR 1074 (Tri. Del.) as also of Rajasthan High Court in the case of Aditya Cement vs. Union of India -2008 (221) ELT 362 (Raj.) wherein services availed for construction of railway sidings have been held to be cenvatable services. In the case of Adity .....

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