TMI Blog2020 (8) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises of the appellant - manufacture of zinc lead which are taxable output - Board Circular No. 943/4/2011-CX dated 29.04.2011 HELD THAT:- The input services are not hit by the exclusion clause (A) in Rule 2(l) of Cenvat Credit Rules, 2004 in view of the inclusive part of the definition input service, read with the clarification given by the Board dated 29.04.2011. Appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant points out that the Court below have disallowed the cenvat credit relating to period October, 2015 to September, 2016, being cenvat credit of ₹ 17,66,004/- by making the following observations in the impugned order:- I find that the appellant bifurcated the credit into two different types of input services, repair maintenance of plant machinery and repairs maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby the exclusion clause was introduced in Rule 2(l) of Cenvat Credit Rules, 2004. In the said circular at Sl. No. 4 the issue noticed by the Board is - the credit of input services used for repair or renovation of factory or office is available , and clarified as under:- Credit of input services used for repair or renovation of factory or office is allowed. Services used in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute of similar input services like dismantling and removal of old AC/CGI sheets/ GI gutters/ Louvers etc. Strengthening of steel structures, cleaning of existing structures, fabrication and erection etc. for repair and maintenance, Hiring of JCB/PCB Dozer, Grader etc. input services was held to be allowable for the period July 2012 to September, 2015. 6. Learned Authorised Representative for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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