TMI Blog2016 (8) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of New Gravel road for the reason that the said road has been laid outside the perimeter of the captive mines and hence cannot be considered as service in relation to manufacture of final products etc. in the factory. Regarding Conveyor Extension, shed extending work at Packing Plant and wagon loading, Borewell works, Providing Drain in railway siding, these are services in relation to construction or execution of works contract of the building or a civil structure or a part thereof or laying of foundation or making of structure for support of capital goods, hence they will be disbarred by the exclusion provision of the said Rule 2(l), as applicable during the relevant period. Therefore, these services found as ineligible for the purpose of the said Rule 2(l) amount to ₹ 1,01,645/-. However, keeping in mind that during the impugned period there did exist some lack of clarity on the eligibility or otherwise of credits relating to civil works etc and also noting that the appellant had filed ER-I returns all along, the penalty imposed under Section 11 AC of Central Excise Act read with Rule 15 of Cenvat Credit Rules, 2004, and the penalty imposed under Rule 25 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 07-10-2013, the lower authority confirmed the proposals in the show cause notice, ordered demand of service tax amount of ₹ 2,35,906/- with interest thereon and also imposed penalties. 3. Appellants were also issued with a show cause notice dated 17-10-2013 (for the period October 2012 to March 2013) inter alia proposing to demand an amount of ₹ 83,823/-, on the allegation that the appellants had wrongly availed/utilized the Cenvat Credit of Service Tax paid in respect of the following input services used by them: S. No. Description of input service Cenvat Credit availed (in Rs.) 1 . Maintenance Cleaning work at mines namely, Electrical Maintenance charges at mines, Mechanical Maintenance charges at Mines, Maintenance Charges at Mines, Maintenance Charge at Mines Garage, Cleaning Work at Garage Mine, Sanitation work in Mines. 19,345/- 2. Mines Garage Attendants works 13,076/- 3. Electrical Maintenance works at Mines area 4,564/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products and clearances of final products from the place of removal includes a plethora of other services such as service used in relation to settingup, modernization, renovation or repairs of factory, premises of provider of input service or an office relating to such factory or premises, advertisement or sales, activities of business, accounting, auditing, financing, recruitment, quality control, training and coaching etc. and therefore its scope is much larger than being used directly or indirectly in relation to manufacture. 7.2 Reliance is also placed on the following decisions: M/s Keltch Energies Ltd Vs CCE, Mangalore Bang 2008 (10) STR (Tri-Bang) Metro Shoes Pvt. Ltd vs CCE, Mumbai 208 (10) STR 382(Tri-Mumbai) Parason Machinery(lndia) Pvt Ltd vs CCE, Aurangabad 2009 (16) STR 79(Tri-Mumbai) Indian Rayon Industries Ltd. Vs CCE,Bhavnagar 2006 (4) STR 310(Tri-Del) Universal Cables Ltd. vs CCE, Bhopal 2007 (7) STR 310(Tri-del) CCE, Goa Vs M/s Hindustan coca cola Beverages Pvt. Ltd 2008-TIOL-270-CESTAT-Mum. Force Motors Ltd vs CCE Pune 2009 (13) STR692(Tri.- Mumbai) Vodafone Essar Digilink Ltd CCE Jaipur 2008(10) STR 139(Tri-Del) Ferromatik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' means any service: (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of the provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes (A)service portion in the execution of a works contract and construction services including services listed under clause (b) of Section 66E of the Finance Act (hereafter referred to as specified services) in so far as they are used for - (a) construction or execution of works contract of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 02/2014 upholding the order dated 26-03-2014 of adjudicating authority, who inter-alia disallowed the aforesaid amount, will required to be set aside, which I hereby do. Appeal No.20555/2015 is thus allowed in toto. 12.1 In respect of the second Appeal No.20553/2015, for the very same reasons discussed herein above, I find that the appellants are eligible to avail the following disputed credits: S.No. Description of input service Cenvat Credit availed (in Rs) 1 . Maintenance Cleaning work at mines namely, Electrical Maintenance charges at mines, Mechanical Maintenance charges at Mines, Maintenance Charges at Mines, Maintenance Charge at Mines Garage, Cleaning Work at Garage Mine, Sanitation work in Mines. 1 , 1 1 ,234/- 2. Mines Garage Attendants works 4, 142/- 7. Concrete pavement at Bulk Loading Area 2,234/- 8. Lab Modification work 4,070/- 10. Electrical Maintenance ch ..... 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