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TMI Blog2016 (7) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... bonafide belief of eligibility of credit on such activity without the distinction for inside the plant and or outside the factory gate. In such circumstances, the allegation of suppression or willful misstatement etc. cannot survive. Further, it is an admitted fact the credits availed were all entered in their records and were figuring in the statutory returns also. The lower authorities have als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral excise duty. They were also availing cenvat credit on input services. After conducting an audit of their records, the Revenue entertained a view that the appellants are not eligible for cenvat credit of ₹ 4,25,091/- availed by them on the service tax paid for construction of bitumen road inside /outside the factory premises. The proceedings initiated against them concluded by order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be serious difficulty in these activities. He relied on the definition of Input Services in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. He claimed that the definition is wide enough to cover such situation for availing cenvat credit. Ld. Counsel also strongly contested the impugned order on the issue of time bar. 3. Ld. AR reiterating the findings of the impugned order submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice cannot survive on the question of time bar alone. 6. A close perusal of the order passed by lower authorities reveals that a credit on the construction of road has been allowed, in sofar as, they relate to road inside the plant area. The denial is only for the road which extends beyond the plant area and upto the main public road. This is the only reason on which the credit was denied. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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