2024 (10) TMI 1396

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..... 5.The appellant has installed speciallity chemical plant which has commenced commercial production on 03.09.2015 and on 24.11.2015 first batch of finished goods were transferred to RG-I. 1.2 The appellant has received various service for setting up of the plant. The appellant has availed the credit of Consulting engineer service, consultancy service, insurance of the plant and machineries, Erection, commissioning and installation service of the plant and various machineries, Scientific and technical consultancy, Manpower supply service, Supply of tangible goods for use service etc. for the said set of plant. The total cenvat credit pertaining to the aforesaid services amounted to Rs. 1,92,11,923/-. The appellant has not availed credit on c .....

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..... Cenvat credit on the construction service whereas, they availed credit on various services as stated above and these services are not barred for availing the Cenvat credit. Accordingly, the lower authority has wrongly denied the Cenvat credit. He placed reliance on the following judgments:- * THERMAX LTD 2019 (2) TMI 1876 - CESTAT AHMEDABAD * RELIANCE INDUSTRIES LTD 2022 (4) TMI 729 - CESTAT AHMEDABAD * M/S. RASTRIYA ISPAT NIGAM LTD 2016 (9) TMI 194 - CESTAT HYDERABAD * TEXMACO UGL RAIL (P) LTD 2019 (7) TMI 1651 - CESTAT KOLKATA * VEDANTA LTD 2024 (6) TMI 681 - CESTAT MUMBAI 3 E/12708/2018-DB * SESA STERLITE LIMITED 2024 (6) TMI 679 - CESTAT MUMBAI * NSL KRISHNAVENI 2024 (2) TMI 815 - CESTAT HYDERABAD * PIRAMAL GLASS LIMITED .....

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..... th a view to align the same with the changed concept of Negative List regime of services. Definition of input service w.e.f. 01.07.2012: (l) "input service" means ................; but excludes services,- (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or" From the above definition, it is clear tha .....

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