TMI Blog2019 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... vice and the copies of returns are also on record. Further, the Department has not been able to establish that the input services availed by the appellant falls under Construction Service/Works Contract Service. Extended period of limitation - HELD THAT:- The appellants have availed the cenvat credit in the month of April 2012 and May 2012 and has informed the Department with a letter along with Cenvat Register on 18.06.2012 and the said cenvat credit was noticed by the audit and audit report was issued on 19.12.2012 whereas show-cause notice was issued on 07.11.2014. Further the appellant has produced on record the acknowledgment of RPAD whereby he has informed the Department and also shown in the returns filed by him which clearly show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable interest and imposition of penalty. After following the due process, the Deputy Commissioner of Central Excise vide the Order-in-Original dated 02.01.2017, disallowed and ordered for recovery of cenvat credit of ₹ 13,28,482/- (Rupees Thirteen Lakhs Twenty Eight Thousand Four Hundred and Eighty Two only) along with applicable interest and also imposed equal penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) on the ground that the original authority has not verified the true usage of the input service and further the subject unit is an integrated steel plant, it includes huge kilns which are erected on land. Further, the plant also comprises of mountain cranes, induction furnace, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for cenvat credit on Erection, Commissioning and Installation Service, he relied upon the decision of this Tribunal in the case of Hindalco Industries Ltd. Vs. CCT CE, Belgaum reported in 2019-VIL-06-CESTAT-BLR-ST. He also submitted that the demand in the present case is time-barred. He submits that the credit was availed in the month of April 2012 and May 2012 and on 18.06.2012, appellant filed a letter to the Department with Cenvat Register wherein he has disclosed the availment of cenvat credit and the audit report was issued on 19.12.2012 whereas the show-cause notice was issued on 07.11.2014. He further submits that the appellant has disclosed the factum of availment of cenvat credit on Erection, Commissioning and Installation Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable in the present case wherein this Tribunal has followed the decision of M/s. Idea Cellular Ltd. Vs. CCE, Mumbai-II reported in 2016-TIOL-1198-CESTAT-MUM. wherein the Tribunal has held that the services like Erection, Commissioning and Installation and Consulting Engineer Services are not excluded in the amended definition of input service . In view of my discussion, this issue is held in favour of the appellant. As far as invoking the extended period of limitation is concerned, I find that the appellants have availed the cenvat credit in the month of April 2012 and May 2012 and has informed the Department with a letter along with Cenvat Register on 18.06.2012 and the said cenvat credit was noticed by the audit and audit report wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to seek such information as regards the input service, if in doubt. The appellant cannot be held guilty of any mala fide suppression or mis-statement. 6.1. Further I find that the appellants have produced all the copies of invoices, challans and returns and also produced the copies of acknowledgment vide which the Cenvat Register was submitted to the Department on 18.06.2012. 7. In view of my discussion above, I am of the considered view that the entire demand is barred by limitation. Consequently, I set aside the impugned order by allowing the appeal of the appellant on merit as well as on limitation with consequential relief, if any. (Operative portion of the Order was pronounced in Open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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