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TMI Blog2015 (8) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... T) - appellant has made out a prima facie good case for complete waiver of the confirmed dues and penalties. Accordingly, it is ordered that there will be a stay on recoveries of the amounts and penalties till the disposal of these appeals. - Stay granted. X X X X Extracts X X X X X X X X Extracts X X X X ..... providing the output service i.e. Port service. Ld.A.R. appearing on behalf of the Revenue also made the Bench go through the definitions of input and input services given in Rule 2(k) and 2(l) of the CENVAT Credit Rules, 2004 and strongly emphasized that the inputs and input services should be directly used in providing of the output service of the appellant and thus defended the confirmation of demands by the adjudicating authority. 4. Heard both sides and perused the case records. It is the case of the appellant that various inputs, input services and capital goods availed/utilised for construction and maintenance of jetty for providing output services is admissible. It is observed from Para 3 & 3.1 of the case law in the case of Navra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, the question of imposition of penalty does not arise. The appeal is allowed with consequential relief to the appellants. 4.1 It is also observed that with respect to CENVAT Credit of inputs, used in the making of a civil structure for providing an output service, credit has been held to be admissible as per decision of Andhra Pradesh High Court in the case of CCE Vishakhapatnam-II Vs Sai Sahmita Storages (P) Ltd (supra). After examining the definition of Input and Input Service given in Rule 2(k) and 2(l) of CENVAT Credit Rules, 2004, the appeals filed by the Revenue were dismissed by Honble Andhra Pradesh High Court by observing in Para 9 as follows:- 9.?There is no dispute, in these cases, that the assessee used cement and TMT bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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