9911796707
TMI Blog2017 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... lappa, AR - For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dated 9.1.2014 passed by the Commissioner (A) wherein the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is manufacturer of Titanium Dioxide, Beneficiated Ilmanite, Titanium Tetrachloride, etc., falling under Chapter 28 of the Central Excise Tariff Act and availing CENVAT credit of Central Excise duty paid on inputs and capital goods as well as service tax paid on input services in accordance with the provisions of the CENVAT Credit Rules, 2004. They have engaged M/s. Hind Erectors, Kollam; M/s. Sancto Construction, Kollam; M/s. Hemco Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,808/- was dropped as the same was taken in relation to service tax paid on repair and maintenance service and is eligible for CENVAT Credit. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who rejected the appeal and hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed without considering the position of law and without considering the documents and invoices on record. He also submitted that the adjudicating authority vide OIO dated 10.10.2012 allowed the CENVAT credit on the services availed from Hemco Construction, Karunagapally and Cornier Sales and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OH storage tank in the water treatment plant, replacement of certain damaged structural parts at the Ilumenite Beneficiation Plant, dismantle of boxing up of A stream RG blower section line, replacement of tail scrubber outlet bellow FRP pipeline in ARP 2 nd Stream, Cleaning of Nozzles in cooling Tower and Repositioning of valve in IBP pump motor assembly at ARP iron oxide pond. It is clear from the nature of works that they do not come under the excluded category and therefore, the services provided by Sancto Construction qualify as input service and appellants are entitled to CENVAT credit on the amount paid to the contractor. As far as Goodwill Power Company is concerned, the contract was for electrical maintenance work replacement of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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