TMI Blog2017 (4) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Nirma Ltd. Vs. CCE & ST, Vadodara-I [2013 (7) TMI 46 - CESTAT AHMEDABAD], where it was held that construction services utilized for establishing the factory were eligible for cenvat credit. Appeal dismissed - decided against Revenue. - E/854/2011 And E/Cross/141/2011 - A/60346/2017-SM[BR] - Dated:- 16-2-2017 - Mr. Devender Singh, Member (Technical) Shri Satyapal, A.R. for the Appellant(s) Ms Kriti Somani and Sh. Narsimhan, Advs. for the Respondent(s) Per : Devender Singh Revenue is in appeal against the Order-in-Appeal No.233/CE/APPEAL/DLH-IV/2010 dated 22.11.2010 passed by the Commissioner of Central Excise (Appeals), Delhi-IV, Faridabad. 2.1 Brief facts of the case are that the respondents are engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 Revenue further found that the respondent had leased out on rent a part of the factory premises. Cenvat credit of service tax paid in respect of the rented premises was therefore felt to be inadmissible under existing rules. 2.3 A show cause notice was issued to the respondents which was adjudicated resulting in confirmation of demand alongwith interest and imposition of penalty of equal amount. 2.4 The respondents went in appeal before Commissioner (Appeals), who held that the cenvat credit of service tax paid on construction services in relation to setting up of the factory of the respondents or for construction of boundary walls of their factory, which are necessary for the security of a factory, is admissible to them subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (32) S.T.R. 622 (Tri.- Ahmd.). He also stated that the invoice no. 576 has already been submitted to both the adjudicating authority and to appellate authority and Commissioner (Appeals) has remanded the matter for verification of original documents evidencing payment of service tax. 5. Heard both the sides and perused the records. 6.1 I find that the issue relating to the admissibility of input service credit in relation to construction services for construction of factory building is indeed no longer res integra and is squarely covered by the judgment of Hon ble Punjab Haryana High Court in the case of CCE, Delhi-III Vs. Bellsonica Auto Components India P. Ltd. - 2015 (40) S.T.R. 41 (P H). 6.2 As for the input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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