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TMI Blog2020 (4) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider, in the nature of mistake under the correct head, no adverse inference can be taken on the service receiver - credit allowed. Renovation/repair services - HELD THAT:- Credit pertains to renovation/repair services provided by M/s.Nagada Infratech Pvt. Ltd., Nagada and M/s.Fabrication, Nagda and some part belongs to repair and maintenance and some part towards the construction of new storage tank/pond. As storage tank is an eligible capital asset under Rule 2 (a)(A), the appellant is eligible for cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52225 of 2018 (SM) - Final Order No.51383/2019 - Dated:- 13-9-2019 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Priyank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unloading, shifting, bundling, clearing, etc., it appeared to Revenue that as the service provider was registered under the category of construction services, under the description of services provided, as the invoices provided for labour charges for stores, Wagon loading/unloading, Bundle making and shifting work. Thus, onus of proof is on the appellant to prove the exact nature of the services received by the appellant. Accordingly, it was proposed to disallow the said amount as not admissible. 4. Secondly, with respect to amount of ₹ 19,26,435/- being the credit taken against the renovation/repair services, it appeared that credit has been wrongly taken. Accordingly, it was proposed to disallow the same along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty under Rule 15 (2) of Cenvat Credit Rules read with Section 11 AC of the Central Excise Act, 1944. 7. Being aggrieved, appeal was filed before the Commissioner (Appeals), who was pleased to reject the appeal, upholding the order-in-original. 8. Being aggrieved, the appellant is before this Tribunal. 9. Heard the parties. 10. Having considered the rival contentions, I find that so far as the amount of ₹ 7,64,318/- is concerned, it is evident from the invoices that the same is towards the receipt of the services in the nature of labour for handling of stores. It is also evident that the service provider is registered with the Department and have charged service tax on the invoices, which have been undisputedly paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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