2019 (8) TMI 70

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..... AM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [ 2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] that steel and cement used in erecting structures which were in turn used for rendering services are eligible inputs for availing Cenvat credit. Also it is only with effect from 07.07.2009 cement, angles, channels, CTD bars and TMT bars etc., have been excluded from the definition of inputs under Rule 2(k). Credit allowed - appeal allowed - decided in favor of appellant.
MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) And MS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Assessee: Shri B.V. Kumar, Advocate. Present for the Department: Shri P. Sudhakar Reddy, Authorized Representative. ORDER PER: P. VENKATA SUBBA RAO. 1. These two appeals arise .....

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..... ible on them. It is the case of the assessee that prior to 07.07.2009 the definition of 'inputs' did not exclude cement, angles, channels, CTD bars, TMT bars, etc., used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. Therefore, during the relevant period they were entitled to the benefit of Cenvat credit. At any rate, the inputs which they have obtained i.e., angles, channels etc., which are by themselves not fixed to the earth but after the structure is made, it is fixed to the earth. Therefore, they qualify as goods and they are entitled to Cenvat credit on the same. Learned counsel for the appellant further submits that the Hon'ble Supreme Court has clarified as to .....

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..... re, in turn, used for rendering services has been well settled by the jurisdictional Hon'ble High Court of Andhra Pradesh in Sai Samhita Storages Pvt Ltd [2011 (270) ELT 33 (AP)]. In that case the appellant was rendering warehousing services and sought Cenvat credit on the steel and cement used for erecting the warehouses which were allowed by the Tribunal in 2010 (255) ELT (0091) and this decision was upheld by the aforesaid order of the Hon'ble High Court of Andhra Pradesh. He further submits that the same ratio was followed in the case of Mundra Ports and Special Economic Zone Ltd [2015 (39) STR 726 (Guj)], India Cement Ltd [2012 (285) ELT 341 (Mad)], Thiru Arooran Sugars [2017 (355) ELT 373 (Mad)], Vimala Infrastructure India P Ltd [201 .....

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