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TMI Blog2015 (5) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... f port - plain reading of the definition of Rule 2(k) would demonstrate that all the goods used in relation to manufacturer of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit. It is not in dispute that the appellant is a taxable service provider on port under the category of port services. Therefore, the appellant was entitled for input credit and the decision of the Division Bench of the Andhra Pradesh High Court [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] squarely applies to the facts of the case - Decided in favour of assessee. - Tax Appeal No. 15 of 2009 - - - Dated:- 29-4-2015 - Vijay Manohar Sahai, ACJ And R P Dholaria,JJ. For the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to them as they qualified as inputs as defined under the Cenvat Credit Rules, 2004. A second show cause notice No.V.ST/AR-G.dham/COMMR/032/2007 dated 13.4.2007 was issued wherein the appellant was asked to show cause as to why credit of (a) excise duty paid on the cement and steel used in the construction of new jetties and other commercial buildings should not be denied to them; (b) excise duty paid on air conditioners installed in the premises of the appellant and used by the electrical department should not be denied to them; and (c) service tax paid on various services such as CHA Fees, Surveyors fees, Rent-a-cab operator, bank charges, labour charges, installation charges etc. should not be denied to them. The appellant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case, the Tribunal was justified in law in rejecting the claim of the assessee in light of the provisions of Rule 2(k) of the Cenvat Credit Rules, 2004? 5. We have heard Mr.Hardik Modh, learned counsel for the appellant and Mr.Y.N.Ravani, learned counsel for the respondent. 6. Before deciding the question, we deem it appropriate to extract Rule 2(k) and 2(l) of the Cenvat Credit Rules 2004. Rule 2(k) input means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation of inputs or capital goods and outward transportation upto the place of removal. 7. It is not disputed that jetty was constructed and input credit was claimed on cement and steel. The aforesaid definition of Rule 2(k) was applicable and Explanation 2 did not provide that cement and steel would not be eligible for input credit. According to learned counsel for the appellant, the appellant is not manufacturer and, therefore, the provisions Explanation 2 of Rule 2(k) would be applicable only to the factory and manufacturer. The appellant is neither having any factory nor he is manufacturer. The appellant is a service provider of port. We need not go into this question as to whether the appellant is a factory or manufacturer or serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Rule 2(k) would demonstrate that all the goods used in relation to manufacturer of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit. It is not in dispute that the appellant is a taxable service provider on port under the category of port services. Therefore, the appellant was entitled for input credit and the decision of the Division Bench of the Andhra Pradesh High Court squarely applies to the facts of the case and answered the question on which the appeal has been admitted. 8. Mr.Y.N.Ravani, learned counsel for the revenue has placed reliance on the decision of the Larger Bench of the Tribunal in Vandana Global Limited Vs Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of jetty is exempted and, therefore, input credit would not be available to the appellant as construction of jetty is exempted service. The argument though attractive cannot be accepted. The jetty is constructed by the appellant by purchasing iron, cement, grid etc. which are used in construction of jetty. The contractor has constructed jetty. There are two methods, one is that the appellant would have given entire contract to the contractor for making jetty by giving material on his end and then make the payment, the other method was that the appellant would have provided material to the contractor and labour contract would have been given. The appellant claims that he has provided cement, steel etc. for which he was entitled for in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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