TMI Blog2019 (4) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning and Installation Service”. Credit cannot be denied - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52870 of 2018 - Final Order No. 50410/2019 - Dated:- 25-3-2019 - Mr. Anil Choudhary, Member (Judicial) Ms. Sukriti Das, Advocate for the appellant Sh. K. Poddar, Authorised Representative for the respondent. ORDER Per: Anil Choudhary: This appeal has been filed by M/s Ultratech Cement Limited against denial of service tax credit on Erection, Commissioning and Installation Service in relation to making of structural duct support for capital goods such as duct support, platform, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services which are specifically excluded under clause (A) of Rule 2(1) of the Credit Rules, by invoking extended period of limitation under Section 11A(4) of the Excise Act. It is pertinent to note that the show cause notice does not contain any allegation with respect to suppression of facts, mis-statement, fraud with intent to avail inadmissible credit, against the appellant, thus, the provisions of Section 11A(4) warranting extended period is not attracted. 5. The appellant filed a detailed reply to the show cause notice on 30.09.2016 contesting the allegations contained in the show cause notice. However, without considering the nature of agreement between HAPBCO and the appellant, the learned Assistant Commissioner, Bilaspur, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice issued on 23.08.2018 invoking the extended period of limitation is bad. Accordingly, she prays for allowing the appeal. 8. Learned Representative of the Department has relied upon the impugned order. 9. I have gone through the record and considered the rival submissions. I find that exclusion clause A of the definition of term Input Service appearing in Rule 2(1) of the Cenvat Credit Rules reads as under:- (A) Service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for- (a) Construction or execution of works contract of a building or a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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