TMI Blog2022 (9) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... ce relating to such factory. Further, this issue is squarely covered by the precedent order of this Tribunal in appellant s own case M/S. BALKRISHNA INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL GOODS SERVICE TAX AND CENTRAL EXCISE, ALWAR. [ 2021 (7) TMI 1383 - CESTAT NEW DELHI] , where it was held that the appellant is entitled to cenvat credit on repair and maintenance services received for repair and maintenance of plant and machinery, in the factory premises. GTA Service - HELD THAT:- Admittedly it is the appellant manufacturer who are the receiver of the input service in question. It is immaterial as to who deposited the service tax, as it is specifically mentioned in the invoice of the supplier that service tax of GTA servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct services/ construction services, hence, excluded from the purview of definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. 4. In June, 2013, non-calcined Grade A petroleum coke was supplied to appellant by M/s Satchidanand Petroleum Pvt. Ltd., who purchased it from Reliance Industries Ltd., Jamnagar (Gujarat). Such pet coke was used by appellant as fuel in the boiler for generating steam to manufacture pneumatic rubber tyres. It was alleged during audit, that the appellant had wrongly availed cenvat credit amounting to Rs.9,312/- on the strength of six invoices issued in June, 2013 where service tax has not been charged, but stamped on invoice that amount is inclusive of service tax of Rs. 9,312/- charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irecting the Assistant Commissioner to examine the actual nature of work undertaken by the appellant and also to examine cenvat credit on GTA service, if service tax has actually been paid in respect of such invoices. 7. Pursuant to remand vide order-in-original dated 21.02.2020, the Assistant Commissioner have again been pleased to confirm the entire demand of cenvat credit observing that the construction services inter alia include dismantling of RCC, shifting of malwa for construction/ working including glazing tile fitting, fabrication work are in the nature of civil construction/ work contract, being service excluded and thus are excluded from the definition under the exclusion clause. As regards the cenvat credit on GTA service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 01.04.2011, wherein the exclusion clause was introduced in the definition, still the means clause continues to remain the same. The main clause is worded such as directly or indirectly and in or in relation to , which further expands the scope of the definition. It is evident from the invoices for receiving of repair and maintenance service, which are of civil nature that these have been received for repairs of tiles (including tile fixing), floor repairing work, dismantling and fabrication of pipelines, installation of sliding door track, fabrication work relating to STP tank etc. Thus, none of the services received are in the nature of construction work as per the exclusion clause. Further such repair and maintenance are necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the consignor SPPL. Thus, the said denial of credit is against the direction of the superior authority. It is further urged that cenvat credit is available to the receiver of service, if he is a manufacturer of dutiable goods or provider of taxable output service. Admittedly, in the facts of the present case, it is the appellant who is the receiver of input GTA service utilised for transportation of fuel. Thus, under Rule 2(l) it is the appellant who is entitled to take credit of the same. It is immaterial as to who deposits service tax, either by the consignor or the consignee. Accordingly, he prays for allowing the appeal with consequential benefits. 11. It is urged that extended period of limitation is not invocable as there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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