TMI Blog2019 (2) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... that of annual lease rental - the adjudicating authority has denied the credit on these maintenance charges by wrongly holding the said amount towards the construction services. Otherwise also it is apparent from the lease deed itself that the said maintenance charges though are for the maintenance of the industrial area beyond the impugned factory but are calculated at the rate of per square meter of the leased factory wherein the final product of the appellant has to be manufacture - Availability of suitable industrial plot is an essential requirement for the manufacture of the goods of the appellant. The maintenance charges are also the eligible inputs - credit allowed - appeal allowed - decided in favor of appellant. - Excise App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the recovery of the cenvat credit allegedly wrongly availed to the tune of ₹ 4,37,631/- and ₹ 1,92,156/- and also the credit to the tune of ₹ 4,81,968/- alongwith the interest at the appropriate rate and the proportionate penalties. The said SCN was initially adjudicated vide Order-in-Original No. 70 dated 28.02.2018 vide which the demand as against CVD and as against the credit disputed by ISD was dropped. However, the demand of the allegedly wrongly availed cenvat credit qua maintenance charge for an amount of ₹ 1,72,156/- was confirmed alongwith the interest and the proportionate penalty to the equal amount being aggrieved the Appeal was preferred which has been rejected vide the Order under challenge. Resulta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner(Appeals) has been clear enough to hold that by no stretch of imagination maintenance of roads and parks is essentially required for manufacture whether directly or indirectly. It is also impressed upon that for any service eligible for credit it has to be received up to the place of removal. The decision of Hon ble Apex Court in the case Commissioner of Central Excise and S.T. Vs. Ultratech Cement Ltd. reported in 2018 (9) G.S.T.L. 337 (S.C.) has been relied upon to support the said submission. Appeal is accordingly prayed to be dismissed. 6. After hearing both the parties and perusing the entire record of the Appeal specifically the lease agreement which talks about the maintenance charges, the cenvat credit whereof has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said amount towards the construction services. 7. Otherwise also it is apparent from the lease deed itself that the said maintenance charges though are for the maintenance of the industrial area beyond the impugned factory but are calculated at the rate of per square meter of the leased factory wherein the final product of the appellant has to be manufacture. Availability of suitable industrial plot is an essential requirement for the manufacture of the goods of the appellant (excisable) as has also been held by Final Order No. 53300/2018 dated 02.11.2018 as passed by the Coordinate Bench of this Tribunal. Thus, the findings are erroneous on the face of the record. Finally relying upon the decision in the case of Mahle Engine Compone ..... X X X X Extracts X X X X X X X X Extracts X X X X
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