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TMI Blog2024 (10) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... tory during period from September 2010 to March 2012 - HELD THAT:- The learned Commissioner had not considered the documents placed before him in support of their claim that civil construction work had been completed prior to 31.03.2011. These documents and are required to be specifically scrutinised by the learned Commissioner and also the objection raised by the learned AR for the Revenue about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter Heading 2803 0010 of the Central Excise Tariff Act, 1985. They availed CENVAT credit on inputs, input services and capital goods during the relevant period. On the basis of audit objection, they were issued with a show-cause notice on 02.11.2012 alleging that they have wrongly availed CENVAT credit on input services relating to construction of co-generative power plant in their fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have referred to the documents enclosed with their appeal paper-book. He has submitted that the plant was commissioned and they started supplying electrical energy to Kerala State Electrical Board (KSEB) from 30.03.2011 onwards. It is his contention that, therefore, the amendment brought to Rule 2(l) of the CCR, 2004 with effect from 01.04.2011 cannot be made applicable as all the civil const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the adjudicating authority for scrutiny or otherwise. He submits that also the applicability of Point of Taxation Rules, 2011, invoices raised subsequent to the provision of service be held to be eligible to CENVAT credit has not been examined. Thus, he submits that the matter may be remanded for verification of the documents referred and relied by the appellant and also the aspect of Point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim that civil construction work had been completed prior to 31.03.2011. These documents and are required to be specifically scrutinised by the learned Commissioner and also the objection raised by the learned AR for the Revenue about the admissibility of cenvat credit on the invoices raised after 01.04.2011 in view of Point of Taxation Rules, also needs to be examined. Thus, the matter is rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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