TMI Blog2021 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... s credit - The above ruling takes care of Section 4(3)(c)(iii) of the Central Excise Act, 1944 as well and hence, the impugned order cannot be sustained. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 40334-40340/2021 - FINAL ORDER NOs. 42279-42285 / 2021 - Dated:- 31-8-2021 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri P.C. Anand, Consultant for the Appellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER The common facts, as could be deciphered from the Orders-in-Original as well as the impugned Order-in- Appeal, inter alia, are that the appellant is a holder of Central Excise Registration and are manufacturers of cookies falling under CSH 19053100 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2012 to May 2013 3. 14/2021 (CTA-I)(CN) dated 25.01.2021 09/2020 (CE-JC) dated 23.11.2020 27,11,139/- Nil 2,71,114/- 53/2014 dated 30.06.2014 June 2013 to May 2014 4. 15/2021 (CTA-I)(CN) dated 25.01.2021 10/2020 (CE-JC) dated 23.11.2020 20,45,527/- Nil 2,04,553/- 39/2015 dated 11.06.2015 June 2014 to Feb 2015 5. 16/2021 (CTA-I)(CN) dated 25.01.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lets other than the registered unit at Ambattur, Chennai, Show Cause Notices listed in Column 7 of the above table were issued to the appellant covering the period mentioned in Column 8 therein, proposing to demand and recover ineligible CENVAT Credit for the amounts mentioned in Column 4 of the table under Rule 14 of the CCR read with Section 11A of the Central Excise Act, 1944 along with appropriate interest; that after due process of law, for the period from April 2011 to June 2017 covered in the Notices/SODs, the demand of recovery of ineligible credits were confirmed with appropriate interest on the finding that the definition of input services was amended with effect from 01.04.2011 to exclude the phrase activities relating to busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned demand, ₹ 57,32,077/- pertains to credit taken in respect of service tax paid on commercial or industrial construction service which was used for setting up their factory and that prior 01.04.2011 such service for setting up the factory was clearly eligible to be called input service. (ii) Of the remaining amount, ₹ 13,68,611/- pertains to service tax paid on rent prior to 01.04.2011 and ₹ 9,12,408/- pertains to such service tax paid after 01.04.2011 and the definition of input service clearly allows services used in relation to storage up to the place of removal to be called input service. 5. We have considered the matter. As regards the credit taken in respect of Commercial or industrial constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old and therefore in terms of Section 4(3)(c)(iii) of Central Excise Act, 1944 such a warehouse was the place of removal. As per the above definition, input services used for storage up to the place of removal continued to be covered under the definition of input service. Therefore, the service tax paid on rent is also available as credit. 7. In view of the foregoing discussion, we waive the pre- deposit and allow the appeal. The above ruling takes care of Section 4(3)(c)(iii) of the Central Excise Act, 1944 as well and hence, the impugned order cannot be sustained. 7. Following the above ratio decidendi, the impugned order is set aside and the appeals are allowed with consequential benefits, if any, as per law. (Order pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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