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TMI Blog2019 (2) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... for laying a railway track within the port premises of the appellant. It is also undisputed that appellant is discharging appropriate service tax liability on the port services rendered by them. It is to be seen that the definition of inputs under Rule 2(k) of the CENVAT Credit Rules specifically states that credit is allowed on all goods used for providing any output services - Credit allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of CENVAT credit is incorrect. The contest of the appellant was dismissed by the adjudicating authority relying upon the decision of the Tribunal in the case of Mundra Port Special Economic Zone wherein the Bench has held the same view. Aggrieved by such an order of the adjudicating authority, an appeal was preferred to the 1st Appellate Authority. The 1st Appellate authority has in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el used for construction of jetty was allowed as Mundra Port is also rendering port services. Further she brings to my notice the judgment of this Bench in the case of Atlas Offshore Pvt Ltd Vs CCE, ST C [2017(10) TMI 27- CESTAT Hyderabad (wherein I was one of the Members) wherein CENVAT credit used for fabricating/manufacturing vessels, barges was sought to be denied but was allowed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no dispute as to the fact that the CENVAT credit was availed on various items which were used for laying a railway track within the port premises of the appellant. It is also undisputed that appellant is discharging appropriate service tax liability on the port services rendered by them. Keeping this in mind, it is to be seen that the definition of inputs under Rule 2(k) of the CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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