2018 (2) TMI 993

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of M/s Zydus Takeda Healthcare Private Ltd is against order-in-appeal no.CD/328/Bel/2015 dated 14th May 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone - II who had, in considering the appeal against the denial of refund of Rs. 2,31,561 while sanctioning Rs. 27,27,994 under rule 5 of CENVAT Credit Rules, 2004 for the period between April 2013 and June 2013, finally upheld rejection o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the appellant directly, the representative did not press for acceptance of appeal on this count. 5. It is seen that the denial of Rs. 55,421 pertain to the period after 1st July 2012 when taxable services under section 65(105) of Finance Act, 1994 ceased to exist. Consequently, rule 2(l) of CENVAT Credit Rules, 2004 would have to be construed accordingly in allowing or disallowing entitlement t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n of one or more of the specified services;' as eligible 'input service' for availing CENVAT credit. 7. The declared service under clause (b) of section 66E of Finance Act, 1994 to be excluded from coverage extends to addition, alteration, replacement or remodeling of existing civil structure. 8. The work undertaken by the two providers are not seen to be construction of actual structure but a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X