2019 (10) TMI 318

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..... ITED VERSUS COMMISSIONER OF CENTRAL EXCISE NAGPUR II[ 2019 (5) TMI 1346 - CESTAT MUMBAI ] while considering the admissibility of CENVAT Credit availed on support structures of roof holding the mines, interpreted the scope of civil structures and observed that the roofing in mine offers protection from the possibility of mud shifting in the area. Therefore, it hardly conforms to the expression of c .....

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..... 1,19,95,161/- on various input services viz. construction, repairs, extension works etc in the mining area. Alleging that the credit is not admissible as the services on which credit availed do not conform to the definition of 'input service' as prescribed under Rule 2(l) of CENVAT Credit Rules, 2004, a demand notice was issued to them for recovery of the said credit with interest and penalty. On .....

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..... of a building or civil structure or part thereof or laying of foundation or making of structure for support of capital goods. In the present case, the construction cannot be construed as a civil structure or part thereof as interpreted in their own case by this Tribunal vide Order No.A/854/2019, dt.22.04.2019. Therefore, credit on this count cannot be denied. 4. The learned A.R. for the Revenue .....

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