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TMI Blog2019 (2) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ice’ and CENVAT credit is available to the appellant. Denial of refund of ₹ 3,03,240/- for setting-up of ETP - Held that:- Both the authorities have mis-interpreted the exclusion clause provided in input service w.e.f. 01.04.2011. Both the authorities have considered the setting-up of ETP as construction service and therefore is not covered under the definition of ‘input service’ - the setting-up of ETP is a statutory requirement for carrying out the manufacturing activity and therefore, the ETP is an integral part of manufacturing setup and setting-up of the ETP is covered under the scope of ‘input service’ as defined in CCR, 2004; therefore rejection of the refund claim on these services is also not tenable in law. Appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCR, 2004. The refund claim filed by the appellant was partially disallowed by the Adjudicating Authority. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) and the Commissioner (A) partly allowed the appeal filed by the appellant and erroneously upheld the order of Adjudicating Authority to the extent of ₹ 3,03,240/- in respect of setting-up of the ETP. Aggrieved by the order of the Commissioner (A), the appellants are before this Tribunal. 3. Heard both sides and perused the records. 4. Ld. Counsel for the appellants submitted that the order rejecting the refund to the extent of ₹ 1,33,140/- in respect of insurance service is not sustainable in law as the same has been passed without pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of input service as defined in CCR, 2004. He further submitted that setting up of ETP cannot be treated as construction activity and both the authorities have erroneously interpreted the statutory provision. He further submitted that setting up of ETP is required to be undertaken as per the statutory requirement and the same cannot be considered as construction service because Effluent Treatment Plant is an integral part of the manufacturing setup and therefore is covered under the scope of input service . 5. On the other hand, the Ld. AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that rejection of the refund claim on insura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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