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TMI Blog2023 (6) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Cenvat credit has been availed on the service of preparation of project report for expansion of existing sugar plant with co-generation plant and the same is admissible. There has to have findings regarding accepting or rejecting the submissions of the appellant after taking recourse to the said project report and more particularly its executive summary - this issue needs to be re-looked into by the learned Commissioner and therefore the same is remanded to the first appellate authority. Bullock carts - HELD THAT:- It is submitted that bullock carts have been shown as capital goods in their balance sheet/books of account but the same was not verified by the learned Commissioner. He tried to explain the books of account to me but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.6.2017 they availed Cenvat credit amounting to Rs. 4,34,680/- on service tax paid on civil construction service, preparation of draft project report and modification of old bullock cart and during the period 26.5.2016 to 30.3.2017 they availed Cenvat credit amounting to Rs. 3,16,116/- on chequered plate, angles, channels and beams. These services and goods, according to department, were not input services and inputs as they were not having any nexus with the manufacturing and w.e.f. 1.4.2011 some of the services such as laying of foundation and construction of civil structure were specifically excluded from the definition of input service. Accordingly two show cause notices dated 15.12.2017 and 19.12.2017 respectively were issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be re-looked into by the learned Commissioner and therefore the same is remanded to the first appellate authority. 4. So far as bullock carts are concerned, it is the case of the appellant that they are providing bullock carts to their sugarcane transport contractors for transportation of sugarcane (the raw material) from the agricultural fields to their factory and therefore it is in relation to their activity of bringing the inputs to their factory and is covered within the definition of input service . Learned counsel also submits that bullock carts have been shown as capital goods in their balance sheet/books of account but the same was not verified by the learned Commissioner. He tried to explain the books of account to me but s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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