TMI Blog2016 (11) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... eet would not change the scenario in as much as the input service definition includes those inputs which are used by the manufacturer in or in relation to the manufacturer and in relation to their own final product. The 100% unit was a separately registered unit, there is a separate set of procedure required to be followed by a 100% EOU. Time bar - Held that: - the credit availed related to their 100% EOU was not declared by the appellant and came in the knowledge of the department at the time of scrutiny of the ER-1 filed by them. The fact that ER-1 is required to be filed on quarterly basis and the said fact has come to the notice of the Revenue while scrutinizing ER-1 return, even the issuance of show cause notice in 2013 is not just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to return the same back. It was seen that the credit was availed by the assessee during the period August, 2010, when the newly constructed unit of M/s. Tech Textile subsequently was destroyed in fire. Subsequently appellant had claimed the damages from the insurance company inclusive of the tax. 3. Based upon the above, proceedings were initiated against the appellant by way of issuance of show cause notice dated 2.1.13 proposing to disallow the credit of ₹ 41,77,863 availed by them. The said show cause notice culminated into an order passed by the original adjudicating authority and upheld by the Commissioner (Appeals). Hence, the present appeal. 4. The appellant had taken a stand that the appellant and M/s. Tech Textile ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter appreciating the submissions made from both the sides I find that the dispute relates to availment of Cenvat Credit of service tax paid on the construction services availed by Tech Textile a 100% EOU. The appellant s contention is that the said unit is also their own unit though in a different name. However, I find no merits in the above contention of the assessee. Though the construction services have been held to be a Cenvitable service but it is the construction of the manufacturer s own factory premises which would be Cenvitable for him and not the construction of another unit, which may be belonging to the same group of industries. The fact that the appellant s account and the 100% units accounts are being maintained under a common ..... X X X X Extracts X X X X X X X X Extracts X X X X
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