TMI Blog2018 (6) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... rders, copies of which are annexed with the appeal memorandum, shows that the scope of work relates to supply of DG sets operator with required tools for O&M work like fuel filling , coolant top-up, start & stop of DG set, battery checking etc. in the Kallur factory - the Commissioner(Appeals) has not considered all these documents and the invoices produced by the appellant in support of his submission that the services availed by the appellant are integrally connected with the manufacture of final product of the appellant and all the services even after the amendment in the definition of input service fall in the definition of input service because the same has not been specifically excluded. Since these work orders and the invoices iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dt. 05/06/2015 was issued to the appellant for an amount of ₹ 23,90,210/-. Subsequently proceedings were initiated resulting in confirmation of demand of the entire amount along with interest under Rule 14 of CCR, 2004 read with Section 11AA of the Central Excise Act, 1944 and a penalty of ₹ 10,73,354/- was also imposed under Rule 15(2) of CCR 2004 read with Section 11AC of the Central Excise Act, 1944. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner(Appeals) who rejected the appeal of the appellant. 3. Heard both sides and perused records. 4.1 The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them. The learned counsel also submitted that invoking the extended period alleging suppression is not sustainable as the Revenue has not brought any evidence on record to show that the appellant has suppressed any facts from the Department. The appellant has been furnishing returns from time to time and all the records were produced before the audit party and therefore according to the appellant, they have not suppressed any material facts to justify the invocation of the extended period. Learned counsel also relied upon the decision in the case of Ultratech Cement Ltd. [2012(278) ELT 523 (Tri. Mum.)] and submitted that the said decision was in the context of pre-01/04/2011 and once such services are held entitled for credit under pre-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant relied upon the following decisions:- i. Kalyani Steels Ltd. [2017(345) ELT 252 (Tri. Bang.)] ii. Jindal Steels Power Ltd. [2015(330) ELT 708 (Tri. Del.)] iii. Rashtriya Ispat Nigam Ltd. [2016(44) STR 136 (Tri. Hyd.)] iv. Orient Cement Ltd. [2017(51) STR 459 (Tri. Hyd.)] v. Ramala Sahakari Chini Mills Ltd. [2016(334) ELT 3(SC)] 5. On the other hand the learned AR defended the impugned order and submitted that the services availed by the appellant are not integrally connected with the manufacture of final product as well as business of manufacture of final product. 6 After considering the submissions of both the sides and perusal of material on record, I find that the appellant has produced various work orders i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Mechanical fabrication and erection work at cement plant; structural plate,equipment connected mechanical work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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