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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 ..... lo /handling system and conveying and feeding system etc for cement plant and whether the appellant is entitled for cenvat credit in respect of hotel accommodation service. The period involved is 2010- 2011 to 2013-2014 in respect of construction service and April, 2014 to June, 20177 in respect of hotel accommodation service. The Adjudicating Authority has denied the cenvat credit on the ground that the service involving fabrication, erection, commissioning and installation of fly ash silo/handling system, clinker silo, 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. The learned commissioner also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the definition of input service under Rule 2 (l) of CCR, 2004. Even after insertion of exclusion clause from 01.04.2011, services used in relation to storage is not removed from the inclusive part of the definition. 2.1 He further submits that the lower authorities relied on the agreement dated 01.08.2007 with M/s. Gannon Dunkerley and Co. is misplaced in as much as the entire credit of 3,81,518/- was taken before 01.04.2011. Moreover, the credit related to the said agreement does not cover entire amount of disputed credit which is Rs. 58,45,446. He submits that the service is clearly covered by the category A of Para 3 of Hon'ble Larger Bench of Tribunal in thecae of ABB Ltd - 2009 (15) STR 23 - (Tri.-LB) . The issue regarding cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 is directly used in or in relation to manufacture of final product as the said silos are used for storage of clinkers which is used in the manufacture of final product. Therefore, on one hand the said service is directly covered under the main clause of the definition of input service and on the other hand the exclusion if any applicable, it is only with effect from 01.04.2011. Therefore, the cenvat credit in respect of 51,27,194/- cannot be disputed. 4.1 As regard the remaining credit, we find that the appellant's submission is that such credit is related to storage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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