2019 (2) TMI 441

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..... . This appeal is directed against order-in-appeal No. VIZ-EXCUS-001-APP-249-17-18 dated 26/02/2018 dated 2. Heard both sides and perused the records. 3. The issue involved in the case in hand is regarding denial of CENVAT credit to appellant on various items like steel plates, FRP corrugated sheets, tongue rail, fasgteners, rail sleepers, MS bolts with nuts etc. The case of the Revenue in the .....

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..... being a major port, utilises these railway tracks for rendering taxable output services i.e. port services. Subsequently she reads the definition of inputs wherein it is stated that goods used for providing any output services are eligible for CENVAT credit. It is her submission that the reliance which was placed by the adjudicating authority on the case of Mundra Port and SEZ was negatived by th .....

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..... gs which were further used for providing the services of cargo handling are eligible for CENVAT. This judgements of the Tribunal in the case of Vimal Infrastructure has been upheld by the Hon'ble High Court of Chattisgarh as reported at 2018(3)TMI 1493 Chattisgarh High Court. 5. Learned A.R. reiterates the findings of the 1st Appellate Authority as well as the adjudicating authority and submits .....

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