TMI Blog2018 (5) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... it - structural steel - time limitation - Held that: - there is no dispute as to the fact that appellant had filed monthly returns with the authorities indicating therein the receipt of the inputs and the credit availed by them. When it is also a fact that the entire demands raised on the appellant is on scrutiny of AR-1 returns, the appellant has made out a case for setting aside the demand of ₹ 52,09,536 on the ground of limitation. CENVAT credit - GTA Services - these services were used by the appellant in relation to setting up of a factory - Held that: - CENVAT credit needs to be allowed in respect of input services used for setting up of a factory - credit allowed. Appeal allowed - decided in favor of appellant. - E/1482/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el and structural steel was for the purpose of setting up of a new factory and all such inputs were received prior to 07.07.2009; service tax credit on GTA services were for inward transportation of the cement, TOR steel and structural steel and input services were for setting up of a new factory. The contentions raised by the appellant were not accepted by the adjudicating authority. He confirmed the demands raised with interest and also imposed penalties. Relying upon the decision of the Larger bench of the Tribunal in the case of Vandana Global [2010(253) ELT 440]. 2. Learned counsel submits that the demands raised by the lower authorities needs to be set aside. It is his submission that as regards cement and steel, the CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 to June 2009 and the allegation is that the cement, TOR steel and structural steel cannot be considered as inputs as these were used for making foundation and structural support for the factory premises and the machinery which were put in place. We find that the issue is no more resintegra, as in the case of Mundra Ports and Special Economic Zone Ltd (supra), Hon ble High Court of Gujarat had considered the situation of amendment to Rule 2k of the CENVAT Credit Rules 2004 which came into force from 07.07.2009 and held that such amendment does not indicate that it was clarificatory in nature. Coming to such a conclusion they held that the decision of the larger Bench in the case of Vandana Global Ltd is not a good law and explicitly overr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA services and other services we find that these services were used by the appellant in relation to setting up of a factory. Prior to 01.04.2011 rule 2(l) of CENVAT Credit Rules 2004 had provision to allow CENVAT credit of services which are input services for setting up of a new factory. The following decisions held that CENVAT credit needs to be allowed in respect of input services used for setting up of a factory. 1. Maruti Suzuki India Ltd Vs CCE Delhi-III (2017(47) STR 273 (Tri-Chen) 2. Bellsonica Auto component India Pvt Ltd Vs CCE Delhi-III (2016(46) STR 377(Tri-Del) 3. Liugong India Pvt Ltd Vs CCE ST, Indore (2015(38) STR 96 (Tri-Del) 4. Suzuki Motorcycle (I) Pvt Ltd Vs CCE Delhi-III, Gurgaon [2012(25) STR 403 (Tri- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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