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TMI Blog2024 (12) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... o, conveying and feeding system etc. for cement plant has no connection directly or indirectly related to the manufacture of final product or clearance of final product up to the place of removal. Credit of Rs. 54,73,269/- which is in respect of construction of silos for storage of clinkers etc - HELD THAT:- The period involved is 2010-2011 to 2013-2014, in this regard the learned counsel pointed out that out of credit of Rs 54,73,269/-. the credit of Rs.51,27,194/- pertains to the period prior to 01.04.2011. When this be so, prior to 01.04.2011 no service was excluded from the definition of input service under Rule 2 (l) of Cenvat Credit Rules, 2004. Moreover, the construction of silos and erection, commissioning and installation thereof i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cenvat credit on hotel accommodation service in M/S. SHREE DIGVIJAY CEMENT COMPANY LTD. VERSUS C.C.C S. T-RAJKOT [ 2019 (3) TMI 1842 - CESTAT AHMEDABAD] . The appellants are correctly and legally entitled for cenvat credit in respect of construction service, erection, commissioning, installation of silos, handling system and also hotel accommodation service. - the impugned order set aside - appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Vikas Mehta, Consultant appeared for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) appeared for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for cenvat credit in respect of service of constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of input service w.e.f from 01.04.2011, the credit amounting to Rs. 51,27,194/- which pertains to the period prior 01.04.2011 was also denied which is contrary to his own observation. He submits that the input service is used for construction of silos which are used in accumulation and batching of fly ash and clinker used in the manufacture of cement. Fabrication and erection of conveyor and feeding system is used for easier movement of raw material etc. Hence, findings that the input service is not having any relation with manufacturing activity is factually incorrect. It is no way disputed that the silos are used as storage of clinker, fly ash etc which are raw material for manufacturing system, services used for storage up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the same pertains to the period beyond 2 years. He submits that in view of the above submission, this tribunal may please allow the appeals with consequential relief. 3. Shri R.K Agarwal, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4 We have carefully considered the submission made by both sides and perused the records. We find that as regard the credit of Rs. 54,73,269/- which is in respect of construction of silos for storage of clinkers etc , the period involved is 2010-2011 to 2013-2014, in this regard the learned counsel pointed out that out of credit of Rs 54,73,269/-. the credit of Rs.51,27,194/- pertains to the period prior to 01.04.2011. When this be so, prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no suppression of fact on the part of the appellant. Accordingly, apart from the merit, the demand for the extended period is not sustainable on the ground of time bar also. 4.2 As regard the cenvat credit in respect of hotel accommodation service, we find that on the same issue in the appellant s own case this tribunal has allowed the cenvat credit on hotel accommodation service in the following orders:- (i) Final Order No. A/10147-10149/2018 dated 17.01.2018 (ii) Final Order No. A/10471/2019 dated 08.03.2019 4.3 As per our above discussion and findings, the appellants are correctly and legally entitled for cenvat credit in respect of construction service, erection, commissioning, installation of silos, handling system and also hotel a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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