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TMI Blog2018 (6) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... dule to the CETA, 1985, availed CENVAT credit under the provisions of CENVAT Credit Rules, 2004 (CCR). They had engaged the services of M/s. Chettinad Builders (P) Ltd. and M/s. Navanirman Technobuild India Pvt. Ltd. towards construction of various structures and buildings, laying of foundations and making of structures for support of capital goods in the factory premises and construction services in the residential colony and availed cenvat credit on the services tax paid on the same for the period from January 2012 to February 2014. As the said services do not come within the scope of input service definition in terms of Rule 2(l) of CCR, the credit availed on them was not in order. Hence a show-cause notice dt. 05/06/2015 was issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipments which fall in the definition of input service. It is his further submission that the CENVAT credit of Rs. 2,21,041/- for the services provided by M/s. Chettinad Builders has been reversed as the same pertained to construction of civil structure around Pre-Heater. He further submitted that with regard to the services provided by M/s. Navanirman Technobuil, the appellant has furnished copies of work orders in support of their claim. Further the appellant has also reversed an amount of Rs. 6,06,667/- in respect of certain other ineligible services and the remaining credit of Rs. 15,62,502/- in respect of services provided by M/s. Navanirman Technobuild is very much eligible to them. The learned counsel also submitted that invoking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices listed under clause (b) of Section 66E of the Finance Act (hereinafter referred as specified services) insofar as they are used for- (a)Construction or execution of works contract of a building or a civil structure or a part thereof; or (b)Laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services. 4.2. Further the learned counsel also relied various decision in support of his submission that all the services availed by the appellant fall under the definition of input service as the same are necessary for the manufacture of cement which is the business of the appellant. Appellant relied upon the following decisions:- i. Kalyani Steels Ltd. [2017( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kallur factory 2. WO-E-082 & WO-E-096 dt. 28/11/2011 Supply of skilled electrician & helpers with required tool s for miscellaneous work at Kallur site 3. 15/02/2012 Shifting of 33 KV line 4. WO-6/2010 dt. 22/11/2010 WO/122/2012 dt. 13/02/2012 Erection of 100 ton weigh Bridge No. 2 at Kallur Cement Plant 5. WO-E-118 dt. 18/03/2012 Conversion of LT line to HT line 6. WO-E-116 dt. 18/03/2012 WO-E-159 dt. 30/10/2012 Cable laying 7. WO-E-182 dt. 15/01/2013 Manpower supply for maintencne of electrical equipment, crusher, stacker reclaimer, raw mills, coal crusher, switch yard 8. WO-E-214 dt. 16/04/2013 Fixing of cable tray at coal stacker 9. WO-E-195 dt. 14/03/2013 Laying of 100mm GI pipe 10. WO-95-2011 dt. 25/11/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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