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TMI Blog2023 (12) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said circular relates to availment of services of commercial and industrial construction service which, to the extent utilized for erection of immovable property, was ruled as ineligible - it is found that this narrow perspective of the activity undertaken by the appellant is not appropriate inasmuch as it was not restricted to construction of a building but outfitting as research and development centre which was essential for manufacture. The issue which came to be considered by the Central Board of Excise Customs (CBEC) was the excisability of movable goods, upon being fixed permanently, to acquire the character of non excisability which excluded application of Central Excise Act, 1944 while the present dispute does not relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 2013] of Commissioner of Central Excise Customs, Belapur, relates to disallowance of CENVAT credit and recovery thereof, under rule 14 of CENVAT Credit Rules, 2004, to the extent of ₹ 75,94,295/- that, for the period from August 2005 to September 2011, along with applicable interest under section 11AB of Central Excise Act, 1944, and imposition of penalty of like amount under section 11AC of Central Excise Act, 1944 had been confirmed while dropping a portion thereof. 2. Though the proceedings had initially commenced for recovery of ₹ 1,35,53,518/- in four show cause notices between September 2010 and December 2011 claimed as eligibile for availment under CENVAT Credit Rules, 2004 on procurement of seven input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to 1st April 2011 after the decision of the Tribunal in Mahindra Ugine Steel Co Ltd v. Commissioner of Central Excise and Service Tax, Raigad [final order no. 85860-85861/2023 dated 6th March 2023] disposing of excise appeal [E/85721/2013] arising out of order [order-in-appeal no. US/952/RGD/2012 dated 31st December 2012] of Commissioner of Central Excise (Appeals), Mumbai II. It was, therefore, contended by him that the original authority had erroneously denied eligibility of input service that was clearly covered by the provisions prior to 1st April 2011 and which undisputedly they had submitted in that proceedings. 4. Insofar as garden maintenance services are concerned, reliance was placed on decisions of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagpur [2017 (7) GSTL 346 (Tri.-Mum.)] and in Ultratech Cement Ltd v. Commissioner of Central Tax, Belagavi [2019 (4) TMI 10 CESTAT BANGALORE]. 6. According to Learned Authorised Representative, eligibility for credit of tax paid on bus transport service had attained finality insofar as it was claimed only on deployment for carriage of workers to factory premises without collecting any charge. Insofar as garden maintenance service is concerned, reliance is placed on the decision of the Tribunal in Stanadyne Amalgamations Pvt Ltd v. Commissioner of Central Excise, Chennai [2011 (22) STR 344 (Tri.-Chennai)] and circular supra was relied upon insofar as services for establishing research and development centre is concerned. It was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended section in so far as it is relevant reads as under:- (l) input service means any service, - . .. . (ii) (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for - (a) construction of a building or a civil structure or a part thereof; or Clause (105)(zzq) of Section 65 of the Finance Act reads as under :- (105) taxable service means any service provided or to be provided, - (zzq) to any person, by any other person, in relation to commercial or industrial construction. Explanation.- For the purposes of this sub-clause, the construction of a new b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , she relies on the judgment of the Hon ble High Court of Chhattisgarh in the case of Union of India v. H.E.G. Ltd. - 2011 (24) S.T.R. 275 (Chhattisgarh) wherein the question arose as regards the eligibility to credit of the service tax paid on input services namely cleaning and maintenance of Garden, Pandal and Shamiyana Services etc. The Hon ble High Court held that credit of the service tax paid is available in respect of the said services and the assessee is entitled for the same. As regards repair of fan, the learned Counsel relies on the judgment in the case of H.E.G. v. Commissioner of Central Excise, Raipur - 2010 (17) S.T.R. 178 this Tribunal held that maintenance and repair of photocopier, air conditioner, water cooler etc., are e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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