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TMI Blog2017 (9) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... ame shall be available as Cenvat credit to the recipient of the service - credit allowed. Appeal allowed - decided in favor of appellant. - E/1613/11 - A/89209/17/SMB - Dated:- 21-8-2017 - Mr Ramesh Nair, Member (Judicial) Shri. P.V. Sadavarte, Advocate for the Appellants Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Respondent ORDER The dispute in the present case is regarding admissibility of the Cenvat credit on input services namely Construction of scrap yard, barbed wire fencing, canteen hall and dining hall, security services at guest house. Credit in respect of construction of road and drainage system inside factory was also disallowed on the ground that these services are exempted, therefore service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Communications Ltd. Vs. CCE, Cochin 35 18 2011 (22) STR 289 (Tri. - Mum) = Ultratech Cement Ltd. Vs. CCE, Nagpur 19 2008 (229) ELT 485 (SC) = CCE Vs. MDS Switchgear Ltd. 20 2015 (317) ELT 705 (Tri.- Bang) = Neuland Laboratories Ltd. Vs. CCE, Hyderabad-I 21 2012 (25) STR 66 (Tri.- Chen) = Sterlite Industries (I) Ltd. Vs. CCE, Tirunelveli 22 2015 (39) STR 348 (Tri-Del) = CCE, Delhi-III Vs. KML Molding 23 2014 (34) STR 276 (Tri-Del) = Hi Tech Power Steel Ltd. Vs. CCE, Raipur 24 2010 (18) STR 734 (Tri-Mum) = CCE, Pune-II Vs. Raymond Zambaiti Pvt. Ltd. 25 2013 (32) STR 622 (Tri.-Ahmd) = Nirma Ltd. Vs. CCE, Vadodara-I 26 2015 (40) STR 596 (Tri-Mum) = ISMT Ltd Vs. CCE, Aura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Sarapaka, Khammam District 2016-TIOL-2049-CESTAT-DEL = Mangalam Cement Ltd. Vs. CCE, Jaipur - I 2016 (335) ELT 730 (Tri.-Del) = DCM Shriram Consolidated Ltd. Vs. CCE, Jaipur-I 2017-TIOL-1737-CESTAT-MUM = Shri Vaisnav Industries Pvt. Ltd. Vs. CCE, Thane 2016 (46) STR 863 (Tri.- Mum) = JSW Steel (Salav) Ltd. Vs. CCE, Raigad 2017 (47) STR 237 (Tri. Del) = Ultratech Cement Ltd. Vs CCE, Jaipur-II 2016 (43) STR 461 (Tri.- Del) = Bajaj Hindustan Ltd. Vs. CCE, Meerut (b) Construction Of Road And Drainage System Inside Factory Premises On The Ground That Road Is Exempted From Service Tax and Assessment Cannot Be Reopened At Recipient End 2010 (18) STR 470 (Tr.- Delhi) = Nav Bharat Tubes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed on the ground that such services were exempted services. In this regard, I am of the view that unlike in Central Excise Act, under Section 5A there is no restriction for payment of service tax on exempted service, therefore if the service provider choose to pay service tax, the same shall be available as Cenvat credit to the recipient of the service, this issue has been considered in various decision cited by the appellant therefore I am of the view that Cenvat credit is clearly admissible. As per my above discussion, I am of the considered view that the cenvat credit denied by the lower authorities is incorrect hence not sustainable. Impugned order is set aside, appeal is allowed. (Pronounced in court on 21/08/2017) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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