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TMI Blog2021 (11) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the appellant was availing Cenvat Credit on input services used in providing the output service. 1.1 During the course of audit in October, 2011 it was found that M/s. L&T EPC Centre has entered into a Turnkey agreement with M/s.L&T Sergent & Laundry Ltd., Modular Fabrication Facility, Hazira in June 2008 for Survey, Design, Engineering, Procurement, Fabrication, Load out, Tie down, Sea fastening, Tow-out/Sail out, Transportation and installation of MNW-NF Bridge for installation, commissioning of the bridge, Jacket and Piles. The appellant hired services of various vendors and one of the vendor namely, M/s. GLOBAL INDUSTRIES ASIA PACIFIC PTE LTD., entrusted work of installation and commissioning of Bridge, Jacket and Piles up to 07.05. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2010 for demand, recovery of interest and penalty was also proposed. The matter was adjudicated, the Cenvat credit was denied. Consequently, demand of interest was confirmed and penalty was also imposed. Aggrieved from the said Order, appellant is before us. 02. Shri V.Sridharan, Advocate learned counsel for the appellant appeared and submits that Rule 2(l) of Cenvat Credit Rules, 2004 which defines the "input service" which means any service used by a provider of taxable service for providing an output service. It is his submission that although, initially the project was derailed but later on, further design and drawing was changed and work was executed by the appellant on which they have paid service tax. Therefore, in terms of Rule 2( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by the appellant. Therefore, the observations made by the learned adjudicating authority in the impugned order are incorrect as later on the appellant has completed the project and paid service tax thereon. 4.2 As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore, any service used by the appellant for providing the above said taxable service the appellant is entitle to take Cenvat Credit of the service received. Therefore, we hold that the appellant is entitle to take Cenvat credit of Rs. 5,57,25,547/-, hence no demand is sustainable against the appellant, consequently, no penalty is imposable on the appellant. 4.3 We further take note of the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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