TMI Blog2018 (1) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax has been paid, the appellant is entitled to avail Cenvat credit. Wrong availment of Cenvat credit of construction, works contract services for repair and maintenance - Held that: - it is a fact on record that these services are for repairs and maintenance of old factory building of the appellant and the inclusive part of rule 2(l) provides Cenvat credit to renovation, repair and maintenance of factory - appellant has correctly availed the Cenvat credit of ₹ 4,00,744/- Wrong availment of Cenvat credit of repair and maintenance services of wind mills situated at a distant place - Held that: - As per rule 2(l) of Cenvat Credit Rules, 2004 the place has not been defined whether outside the factory or otherwise - credit ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case, the services of Kandla Port has been received by the head office for the other units but the units was not utilising the said service. Therefore, it was sought to be denied to the appellant but as per the Rule 7, there is no bar for distribution of credit for the period prior to 01.04.2012, hence, I hold that the Cenvat credit cannot be denied. For the further period, I find that the said issue has been examined by this Tribunal in the case of Vishnu Chemicals Limited Vs. CCE - 2017-TIOL-3696-CESTAT-DEL and this Tribunal has observed as under:- 12. W.e.f. 01.07.2012, sub rule 7(d) has further been introduced which provides for pro rata distribution of credit on the basis of turnover of the concerned unit to the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit of ₹ 10,35,385/- on account of renting of immovable property services. (c) Wrong availment of Cenvat credit of construction, works contract services for repair and maintenance : The Cenvat credit was sought to be denied to the appellant, post 01.04.2011 on the ground that after the amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, for the Construction Services, the appellant is not entitled to avail Cenvat credit. I find that, in this case, it is a fact on record that these services are for repairs and maintenance of old factory building of the appellant and the inclusive part of rule 2(l) provides Cenvat credit to renovation, repair and maintenance of factory. In that circumstance, I hold that appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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