TMI Blog2019 (5) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... - decided in favor of appellant. - Excise Appeal No. 42498-42501/2018 - Final Order Nos. 40768-40771/2019 - Dated:- 6-5-2019 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Shri. V.S. Manoj, Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER Brief facts are that the appellants are manufacturers of Caustic Soda and Ethylene-di-chloride. They are availing the facility of CENVAT Credit of duty paid on inputs and capital goods and service tax paid on input services. It was noticed that for various periods, the appellants had availed ineligible credit of input services, for which Show Cause Notices were issued proposing to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts is given as under : Sl. No. SCN No. Dt. Period involved Amount of duty involved (including Cess) Input services covered in SCN 1. SCN No. IV/16/7/2008-S.Tax dated 16.10.2008 April 2007 to March 2008 ₹ 4,807/- Taxi Service 2. SCN No. 195/2009-JC dated 26.06.2009 April 2008 to May 2009 ₹ 6,04,979/- Garden Maintenance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hazardous material storage shed, plumbing work at colony. 5.2 It is seen that in four Show Cause Notices, the period involved is prior to 01.04.2011. Though the period involved in the Show Cause Notice dated 02.05.2012 is mentioned as April 2011 to September 2011, on going through the Annexure, it is seen that the rendition of service was prior to 01.04.2011. Thus, though the appellant has availed the credit after 01.04.2011, when the provision of service has been completed prior to 01.04.2011, as per the Master Circular dated 28.02.2011 issued by the Department, the appellants would be eligible for credit. 5.3 On going through the description of the services, it is seen that most of these services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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