TMI Blog2017 (1) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... on to be eligible for credit prior to 01-04-2011 - the denial of credit on these services prior to 01-04-2011 cannot be sustained and is set aside - for the purpose of calculation of the actual credit the same will have to be decided after verification of invoices if they are for the period after 01-04-2011, the matter is remanded - matter on remand. CENVAT credit - erection, commissioning and installation services - Held that: - these are in no way expressly stated in the definition of input services under 2(l) of Cenval Credit Rules, 2004, before or after the amendment brought about aforesaid - denial of credit not justified and is set aside. CENVAT credit - Maintenance of Railway sidings - Held that: - without the railway sidings l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or execution of works contract of a building or a civil structure or a part thereof, was introduced vide Notification No.03/2011-Cus-NT, w.e.f.01-04-2011. These changes brought about in Rule 2(l) w.e.f. 01-04-2011 are clearly prospective in nature. This being adjudicating authority that these changes are retrospective is nature is not legally Correct. The disputed credit on this account straddles the periods prior to and after 01-04-2011. In Liugong Indian Pvt. Ltd. vs CCE, Indore-2015(38)STR-96(Tri.Del) the Tribunal has held the services of setting up modernisation to be eligible for credit prior to 01-04-2011. We are of the considered opinion that credits of services availed on this score can be denied only with effect from 01-04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the issue in para 18.2 of his order and has held that the eligibility of services pertaining to maintenance of railway siding falling within the factory and outside the factory premises would be farfetched, as the said activity do not have integral connection to the manufacture of the final product. The Ld. A.R. has vigorously opposed stating that he maintenance services availed for railway siding laid outside the factory cannot be allowed. 6. The Ld. Counsel submits that railway line measuring 18KM from the nearest point for inward transportation of inputs and outward transportation of manufactured final products. That as per the contract entered with railways, the appellants have to maintain them. It is not possible for appellants t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises itself. In the case of RSWM Ltd, the Tribunal had occasion to consider the issue whether construction of railway sidings qualifies as input service. The issue was decided in favour of assessee. The assessee therein contended that services availed outside the factory are also eligible for credit. 7. From the discussions and observations made in the above judgments as well as the facts presented before us, we are of the view that the credit availed on service tax paid on maintenance service of railway sidings is eligible. It has also to be pointed out that without the railway sidings laid outside the factory so as to connect factory with a railway station, no purpose would be served. Following the decisions, we hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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