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TMI Blog2022 (11) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... le. We find that subsequently, the various high courts and tribunals have given decisions in various judgments cited by the learned counsel for the appellant on this issue. The entire finding of the adjudicating authority is based on old theory of law and subsequently, much water was flown on the issue. We are of the view that the adjudicating authority needs to give a fresh look in the entire case in the light of the various judgements given subsequent to the passing of the impugned order. The adjudication authority in respect of most of the services denied the credit on the ground that there is no nexus between the services with the manufacturing activity of appellant and clearance of the goods or for their business activity. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation (Erection of Electric Tower From GEB to their factory premises) Architect Services, Real Estate Agent availed by the Appellant was inadmissible to them as they have no relation either directly or indirectly in the manufacture of finished goods. It also appears that Cenvat Credit of input services not available for construction of building whether pre-fabricated of steel structure or civil structure, immovable property, erection of electric tower and other services received by other service providers in respect of such services because the building, immovable neither subjected to the Central Excise Duty nor to the Service tax. 3. The revenue also observed that the credit taken by the appellant appears to be inadmissible in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposed equivalent penalty under Rule 15(2) of the Cenvat Credit Rules read with Section 11AC of the Central Excise Act, 1944. Therefore, the present appeal filed by the appellant. 4. Shri. Jigar Shah, Learned Counsel appeared on behalf of the Appellant submits that demand of Cenvat credit of service tax paid on various input services is not sustainable. The definition of input services as existed at relevant point of time includes the Services for setting up and modernization of factory and therefore, the appellant are eligible to claim Cenvat Credit of such services. It can be seen from the definition of input services under Rule 2(l) of Cenvat Credit Rules, 2004 that any service used for setting up of the factory or modernization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so paid by the service providers in the respective taxable categories. The show cause notice alleged that since the service provider M/s Kirby Building Technologies have used materials (pre fabricated building blocks) to provide the services in the nature of erection, commissioning and installation services and therefore, the appellant are not eligible to claim Cenvat credit. The Central Excise Commissionerate, Hyderabad has confirmed that M/s Kriby Building Technologies manufactured the said pre fabricated building block in their factory at Hyderabad and cleared the same in their own name after paying central excise duty on 110% of the Costs. The said material was used by them in their services in the nature of erection, commissioning and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 510 (Tri. Ahmd.) Stanadyne Amalgamations Pvt. Ltd. Vs. CCE, Chennai 2011(268) ELT 86 (Tri. Chennai) 6. We have carefully considered the submissions made by both the sides and perused the records. We find that this appeal pertains to the period February 2008 to June 2009, the adjudicating authority decided the matter on the basis of old theory of law that services are related to the immovable properties hence Cenvat credit is not admissible. We find that subsequently, the various high courts and tribunals have given decisions in various judgments cited by the learned counsel for the appellant on this issue. The entire finding of the adjudicating authority is based on old theory of law and subsequently, much water was flown on the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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