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TMI Blog2016 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ral items used in sheds and other civil construction or used in the manufacture of capital goods falling under Chapter 84 of the Central Excise Tariff. The benefit was denied by the Original Authority vide his order dated 5/2/2008 but was allowed by the Commissioner (Appeals) in the impugned order. Revenue is in appeal before us with a plea to uphold the Original Authority s Order. 2. The assessee has set up a coal beneficiation plant where they undertake washing of the coal to improve its properties. They undertake the service of washing of the coal as a service provider under the category of Business Auxiliary Service , even though such coal is further used in metallurgical process. The various items on which CENVAT Credit has been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures to house the coal washing plant are covered within the definition of input given in Rule 2 (k) of the Cenvat Credit Rule, 2004. We find that the issue is no more res-integra. The Gujarat High Court in the case Mundra Ports & Special Economic Zone Ltd. Vs. CCCE & Cus. 2015 (39) S.T.R. 726 (Guj.) has settled this issue. In this case which dealt with service provider, the Hon'ble High Court allowed the credit of duty paid on cement and steel used in the construction of Jetties and other commercial buildings which were used for providing tube service. 6. For better appreciation, the Court has held as follows:- "7. It is not disputed that jetty was constructed and input credit was claimed on cement and steel. The aforesaid definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstructed jetty by use of cement and steel for which he was entitled for input credit as jetty was constructed by the contractor., but the jetty is situated within the port area and the appellant is a service provider. According to the appellant, his case is squarely covered by the judgment of the Division Bench of the Andhra Pradesh High Court in Commissioner of Central Excise, Visakhapatnam-II v. Sai Sahmita Storages (P)Limited, 2011 (270) E.L.T. 33 (A.P.)-2011 923) S.T.R. 341 (A.P.) wherein Paragraph 7, it has been clearly held that a plain reading of the definition of Rule 2 (k) would demonstrate that all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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