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TMI Blog2022 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR The brief facts of the case are that during the course of detailed scrutiny conducted by the jurisdictional Range Superintendent of the appellant it was observed that the appellant had availed and utilised CENVAT Credit of Rs. 54,590/- on Construction Of Water Tank & Pump Room which as per department is not an input service under the provisions/rule of Service Tax and CCR, 2004. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t since the appellant was otherwise not required to reverse the credit there is no question of interest and penalty on the said amount. The adjudicating authority though considered the appellant's plea on the merit of admissibility of Cenvat Credit, however, it was held that the activity of the construction falls under the exclusion category therefore, the appellant is not entitled for the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mp room. These services clearly falls under the category of Modernization, Renovation and repair of the factory, therefore, it is covered under inclusion clause of definition of input service as per Rule 2(l) of CCR,2004. Accordingly, the appellant was not required to reverse the credit. Since, the credit is admissible, there is no question of interest and penalty. 3. Shri. Dharmendera Kanjani, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k and pump room. Since this construction was done in the existing factory to expand the facility of the existing factory therefore, it will clearly fall under the Modernization and Renovation of the factory. This is not a case where a new factory was set up which excluded from the definition of input service. Since nature of construction done in the factory is of Renovation and Modernization of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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