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TMI Blog2018 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are used for providing the output service - credit allowed. Time limitation - Held that:- As the Cenvat credit is allowable on merit, we do not propose to discuss the issue on time bar. Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 53655 of 2015 - Final Order No. 52459/2018 - Dated:- 6-7-2018 - Hon ble Shri V. Padmanabhan, Member (Technical) And Hon ble Shri Ajay Sharma, Member (Judicial) Shri R. K. Manjhi, Authorized Representative (DR) for the appellant Shri A. K. Batra, C.A. for the respondent ORDER Per. V. Padmanabhan The present appeal is filed by Revenue against the order-in-Original No. 17/ST/SVS/DL-III/2015 dated 30/06/2015. 2. The respondent is engaged in providing v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment carried out in Rule 2 (a) on 22nd September 2010 cannot be held to have retrospective effect. Hence, he prayed that the service tax demand under show cause notice may be upheld. 4. Subsequently, in the written submissions, DR submitted as follows :- Against the findings of limitation by the Adjudication Authority, he relied on the decision of Hon ble Allahabad High Court in the case of CC CE, Ghaziabad vs. Rathi Steel Power Ltd. reported in 2015 (321) E.L.T. 200 (All.). In the said case, the Hon ble High Court had upheld invocation of extended time limit and observed that the Cenvat Credit Rules 2004 caused a burden upon manufacturer to ensure that Cenvat credit is correctly claimed by them and proper records are maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute about the fact that earth moving equipments such as dumpers are being used by the appellant to provide output service. We are of the view that dumpers even if classifiable under Chapter 87, can be considered within the definition of inputs, as per Rule 2(k) of the Cenvat Credit Rules, 2004. The definition of inputs as applicable for service provider is given in Rule 2(k)(ii). As per Rules 2(k) of the Cenvat Credit Rules, 2004, input means- (i) (ii) All goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; As can be seen from the definition of inputs applicable for a person providing output service, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the dumpers, rockers and tractors are exclusively used on the premises of the owners [159 E]. The machines which are the subject matter of these appeals must be working in their respective mining areas. The mere fact that there is no fence or barbed wire around the leasehold premises in not conclusive. There is evidence to show that the public are not allowed to go inside without prior permission, there are gates and a check on ingress andegress is kept by guards who also ensure that no authorised persons have access to the mining area [160DE]. 7. Dumpers/Tippers are vehicles which are specially designed for earth moving purposes and are meant to be used in the mining area. In terms of the decision of Hon ble Supreme Court (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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