TMI Blog2018 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 7-2-2018 - Mr. Ashok Jindal, Member (Judicial) Shri Hemant Bajaj, Advocate - for the Appellant Shri G.R. Singh, D.R. - for the Respondent ORDER Per: Ashok Jindal Two appeals have been filed by the appellant against the impugned order wherein denial on Cenvat credit on various services availed by the appellant for the period July 2012 to Sept. 2015 on the ground that these services are not input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. The services in question are: (a) Dismantling and removal of old AC/CGI Sheets/GI gutters/Louvers etc.; (b) Strengthening of steel structures, cleaning of existing structures, fabrication and erection etc. for repair and maintenance; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices of a plant, an assessee is entitled to avail Cenvat credit. Consequently, the appellant is entitled to avail Cenvat credit on the said services. The same view was taken by this Tribunal in appellant s own case reported as 2016 (9) TMI 942-CESTAT-New Delhi. (b) Strengthening of steel structures, cleaning of existing structures, fabrication and erection etc. for repair and maintenance:- The Cenvat credit on the said activity has been denied to the appellant on the premise that the same is the part of the exclusion part of the service i.e. fabrication of structures for support of capital goods. I find that the nature of service is for repairs and maintenance of the plant as the work order itself states that strengthening of st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these machines is essentially required for manufacturing activity and do qualify as input service for manufacturing of their final product in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. (d) (e), (f) Fabrication and erection work at Tailing dam; pump fixing work at tailing dam; Installation/fabrication work of paste fill pipeline plant; Fabrication and erection of structure work (incidental to fabrication work of paste fill/mining activity):- I find that Cenvat credit sought to be denied on the above activities on the ground that the same has been availed by the appellant post manufacturing of their final product. 4. I find that as the waste which arises during the course of manufacture of the final product is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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