9911796707
TMI Blog2018 (11) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of input service in Rule 2 (l) of the Rules - Since the activity of repair is specifically finding place in the inclusive parts of the definition, for consideration of the service as input service, the benefit of Cenvat Credit cannot be denied to the appellant - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No.ST/86439 & 88312/2018 - A/87775-87776/2018 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yard installed in the ground located within the yard. Taking of such Cenvat Credit was disputed by the department on the ground that such services were used/utilized for construction of platform, which is exclusively excluded from the purview of the input service in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004. Accordingly, upon initiation of show-cause proceedings, the matter was adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which cannot be termed as construction of a new platform. He also referred to the definition of input service both under the un-amended and amended Rule 2 (l) of the Rules, to state that repair and maintenance activities were covered under the definition for consideration as input service. 3. On the other hand, the learned DR appearing for the Revenue reiterates the findings recorded in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to fall under the exclusion clause provided in the definition of input service in Rule 2 (l) of the Rules. Since the activity of repair is specifically finding place in the inclusive parts of the definition, for consideration of the service as input service, the benefit of Cenvat Credit cannot be denied to the appellant. 6. Therefore, I do not find any merits in the impugned order. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
