TMI Blog2018 (12) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the railway sidings or alterations of sidings and extension of siding is not sustainable - appeal allowed - decided in favor of appellant. - E/20356/2018-SM - Final Order No. 21930/2018 - Dated:- 20-12-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Syed M. Peeran, Advocate For the Appellant Mrs. Kavitha Podwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 27.12.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of cement falling under CSH 2523 2910 of the First Schedule of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail the unwarranted benefit of CENVAT credit. The irregular availment of CENVAT credit would have gone unnoticed had the audit party not taken the audit of records of the unit. On these allegations, a show-cause notice was issued to the appellant and after following due process, Additional Commissioner confirmed the demand of irregular CENVAT credit along with interest and penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law and the same has been passed without properly considering the facts and the law. He further submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of inputs required for further packing and in turn transporting the cement for onward supplies and the maintenance of the railway track includes alteration, extension, and sidings and in the absence of adequate maintenance of the railway tracks, the entire material handling system would be damaged and thereby the effect the manufacturing activity i.e., packing of loose cement. Therefore, according to the learned counsel, the services used for alteration, extension and siding of railway track have nexus directly or indirectly in or in relation to the manufacture of final product by the appellant. For this submission, he relied upon the following decisions: Jaswal Neco Ltd. vs. CCE: 2015 (319) ELT 247 (SC) Ultratech Cement Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of CENVAT Credit Rules. For this submission, he relied upon the following decisions: Musaddilal Projects Ltd. vs. CCE: 2017 (4) G.S.T.L. 401 (Tri.-Hyd.) Gac Shipping (India) Pvt. Ltd. vs. CCE, Cochin: 2017 (49) STR 242 (Tri.-Bang.) Maruti Suzuki India Ltd. vs. CCE, Delhi-III: 2017 (47) S.T.R. 273 (Tri.-Chan.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the issue involved in the present case is covered by the Division Bench decision of this Tribunal in the case of Jaypee Rewa Plant cited supra wherein the Tribunal has considered various decisions and has h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of The India Cement Ltd. vs. CCE, Chennai-I: 2018-VIL-426-CESTAT-CHE-CE, wherein it was held that: Sub-clause (A) of the definition of input does not envisage blanket exclusion to all works contract services from the definition of input services. Only the works contract services for: (i) Construction of a building or a civil structure or part thereof, and (ii) Laying of foundation or making structures for support of capital goods. have been excluded under the sub-clause (A). Inasmuch as the services of laying of railway line is neither in relation to construction of building or a civil structure nor in relation to laying of foundation or making structures for support of capital goods. On the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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