TMI Blog2016 (12) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... n M/s India Cements Ltd., Vs CCE [2016 (6) TMI 1143 - CESTAT HYDERABAD]. With regard to credit on technical documentation as the same has been related to import of technical documents as dutiable goods and, CVD paid thereof credit of CVD suffered cannot be denied. With regard to remaining items, they all fall within the ambit of eligible input services prior to 01.04.2011. CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/25216/2013 - FINAL ORDER No.A/30894/2016 - Dated:- 12-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant. Sh. P.S. Reddy, Authorised Representative for the Respondent. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pipes for handrail for stair cases, Welded S.S .Pipes, M.S. Plates, Channels ls, Steel 6 mm/M.S.Plates, Channels, Angles, Base plates, M.S.Plates etc. 21,98,828/- 3. Credit on various input services like soil investigation, rent-a-cab, crane rental charges, charges for placement of shift-incharge, delivery order fee etc. 3,99,492/- 4. Credit of service tax paid on civil construction work for AAC Plant 25,31,745/- 5. Credit of service tax paid on supply of structural steel and construction of pre-fabricated building 22,81,382/- To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to import of technical documents as dutiable goods and, CVD paid thereof credit of CVD suffered cannot be denied. With regard to remaining items, they all fall within the ambit of eligible input services prior to 01.04.2011. 6. Lower authority has also relied upon the decision laid by Larger Bench of Tribunal in the case of M/s Vandana Global Ltd. The issue was already considered by the Tribunal in the above cited case of M/s India Cements Ltd., Vs CCE, Hyderabad in Final Order No. A-30513/2016 wherein the Tribunal held as under: 6. The major thrust by department is on the dictum laid by Larger Bench of Tribunal which held that Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004, inserted vide Notification No.16/2009-CE(NT), dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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