TMI Blog2017 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - the appellant are carrying out two different activities one is manufacture and other is construction services, both have to be dealt with separately for all the purposes. As regard the manufacture activity appellant has complied with all the rules and regulation procedure such as input was received on which credit was taken the said input was used in the manufacture of doors and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered with service tax department. The appellant have availed Cenvat credit on the input which was used in the manufacture of Aluminium doors and windows which was cleared on the payment of duty to the construction site. The appellant as regard the service tax, claimed abatement notification no. 1/2006-ST dated 1-3-2006 accordingly, discharged the service tax on the abated value in respect of cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal which cannot be disputed. As regard construction service it has no relation with the manufacture activity of the appellant therefore with regard to the construction services Cenvat credit availed on the input for manufacture of doors and windows cannot be disputed. 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... windows and it is cleared on the payment of duty. This fact is not under disputed. Accordingly, Cenvat credit availed on such inputs is clearly admissible. Even though if there is violation in respect of construction service the Cenvat credit which relates to manufacturing activity cannot be disputed. Therefore the adjudicating authority as well as Commissioner(Appeals) has denied the Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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