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TMI Blog2021 (7) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant of the dutiable finished products. Time limitation - HELD THAT:- So far as the dispute before the Tribunal is concerned, the last voucher is dated 11.01.2012 and therefore show cause notice dated 30.03.2015 is also bad on the ground of limitation. Accordingly, Appeal is allowed both on merits regarding the amount of ₹ 4,29,051/- and also on the ground of limitation. The penalty imposed are also set aside. The invoices are of April to August, 2012 relating to raising of height of jerosite pond and repair and maintenance of the factory. Learned Counsel points out that jerosite pond is essential for carrying out manufacturing of dutiable final products. Secondly, repair and maintenance is a continuous process in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure-F of the report, of service tax paid on the Commercial and Industrial Construction Services , which has been excluded from the definition of input service w.e.f. 01.04.2011 by way of amendment notification. It is further observed that the appellant-assessee did not agree with the views of Audit and stated that they want to contest the audit objection. Accordingly, the Deputy Commissioner (Audit) requested the jurisdictional Adjudicating Authority to take necessary action to recover the wrongly availed cenvat credit of input service. 3. The admitted fact is that the appellant is in possession of invoices of input services in question and further such invoices have been properly accounted for in the books of account and other stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) was pleased to allow cenvat credit of ₹ 1,55,008/- and disallowance of cenvat credit of balance amount which is ₹ 4,29,051/-. 6. Learned Counsel for the appellant have taken me through the relevant invoices with regard to ₹ 4,29,051/-. I find that these are not related to Commercial Construction Service rather they are input services received in the course of day-to-day running of the plant, operation and maintenance of STP plant, drain cleaning and scrap collection work, putting up of safety signage in the plant area and also for earth work and excavation work etc. at the wet gas plant . I find that these services are allowable as input services as no production can happen without carrying out the essential oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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