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TMI Blog2021 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit availed on the services used for setting up of new Mill House within the factory premises and the same has been answered in favour of the taxpayer therein. Denial of cenvat credit availed on structuring materials like Channels, Angles, Joists, HR Coil/sheet, etc., - HELD THAT:- The learned Mumbai bench of CESTAT has considered the very same issue and vide its order reported in 2020- TIOL-530-CESTAT-MUM. in the case of M/S JSW STEEL COATED PRODUCTS LTD. VERSUS COMMISSIONER, GST CENTRAL EXCISE, NAGPUR-II [ 2020 (4) TMI 144 - CESTAT MUMBAI] has held that the denial of cenvat credit was bad. The denial of cenvat credit in this case cannot sustain. Appeal allowed - decided in favor of appellant. - Central Excise Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght Thousand Four Hundred and Eighty Nine only) along with interest and penalty as proposed, vide Order-in-Original dated 28/04/2020. Aggrieved, the appellant filed an appeal before the First Appellate Authority who also having dismissed the appeal vide impugned Order-in-Appeal No. MYS-EXCUS-000-APP-MSC- 120-2020-21 dated 26/03/2021, the same has been assailed in this appeal before this forum. 2. Heard Shri K. Krishnamurthy, learned Consultant for the appellant and Shri K.B. Nanaiah, learned Assistant Commissioner for the Revenue, I have considered rival contentions and also gone through various orders relied upon during the course of argument. 3. I find after going through the reasonings given by the authorities below and also after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the relevant period. That takes us to the main part of the definition which, with respect to manufacturer allows cenvat credit of services used in or in relation to manufacture whether directly or indirectly. This definition, in our considered view, is wide enough to cover in its compass any services used for setting up a Plant especially when the services are used for obtaining the land on lease. Without such land no factory can be set up nor can any manufacture take place. We find a direct nexus between the manufacture of the final products and the services used for setting up of plant by leasing the land. 12. In view of the above, we find that the appellant is entitled to cenvat credit of the disputed amounts and the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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