TMI Blog2018 (8) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- The entire controversy revolves around the Notification No. 16/2009-CE (NT) 07.07.09 whereby in the definition of the inputs under explanation to the goods such as Cement, M S Angles, Channels, TMT bars, TMT Rods etc used for construction of factory shed building or laying of foundation or making of structures for support of capital goods were excluded. It is clear that this explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant: Suhas D.Phadke (C.A) For Respondent: Shri S.K. Shukla (A.R.) ORDER Per: Ramesh Nair This issue involved in the present case is that whether the appellant is entitled for CENVAT Credit in respect of inputs namely, Cement, angles, channels, Centrally Twisted Deform bar (CTD), Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, build ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eams, TMT bars etc. were used as inputs directly for providing the output service namely, Erection, Commissioning and Installation, therefore, the credit is admissible. 3. Sh. SK Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of impugned order. He further submits that the goods namely Cement, MS Channels, TMT Bars Road etc which are not covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making of structures for support of capital goods were excluded. The said exclusion to definition of input is reproduced below. 2. In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 2, in clause (k), in Explanation 2, after the words factory of the manufacturer , the following shall be inserted, namely:- but shall not include cement, angles, channels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the inputs which is undisputedly used for providing output service namely, Erection Commissioning Installation Credit cannot be denied. 6. Accordingly, I am of the view that the exclusion made under the explanation to definition of input service provided under Rule 2 (k) of CENVAT Credit Rules, 2004 does not help to the Revenue. As per my above discussion, the impugned order is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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