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2016 (11) TMI 573 - CESTAT AHMEDABAD

2016 (11) TMI 573 - CESTAT AHMEDABAD - TMI - CENVAT credit - services used in construction - input service - Rule 2(l) of CENVAT Credit Rules 2004 - Held that: - the issue is covered by the decision of Hon'ble Gujarat High Court in the case of Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJARAT HIGH COURT] and in the case of Ultratech Cement Ltd [2014 (5) TMI 540 - GUJARAT HIGH COURT]. Therefore, the Appellants are not eligible to CENVAT Credit of various services used in the construction an .....

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- Appeal disposed off - decided partly in favor of appellant. - E/11120/2013-SM - A/11052/2016 - Dated:- 29-9-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri J. Surti, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No.CCEA-SRT-II/SSP-257/u/s 35A(3), dt.05.02.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat. 3. Briefly stated the facts of the case are that the Appellant had availed CENVAT Credit of variou .....

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penalty was imposed under Rule 15(2) read with Section 11AC of Central Excise Act, 1944. 4. The learned Advocate for the Appellant submits that the construction of residential flats to be used by the employees of the Appellant definitely has nexus with the manufacturing business of the Appellant. Hence, the CENVAT Credit availed on the services used for construction of flats are definitely admissible. In support, he has referred to the decision of the Hon'ble Andhra Pradesh High Court in th .....

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