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TMI Blog2024 (12) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... but there is no bar in avalling CENVAT credit of service tax paid on services associated with delivery of diesel, loading in DG set etc. Accordingly, we hold that Cenvat credit cannot be denied to appellant on this point.' As the issue stands decided in favour of the appellant, there are no merits in the impugned order and the same is set aside - appeal allowed. - HON BLE MR. P. K. CHOUDHARY, MEMBER ( JUDICIAL ) HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Atul Gupta , Advocate for the Appellant Shri Manish Raj , Authorised Representative for the Respondent ORDER SANJIV SRIVASTAVA : This appeal is directed against Order-in-Original No.140/Commr/Mrt/2018 dated 14/09/2018 passed by Commissioner of Central Goods Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to March 2016 asking them to show cause as to why:- i. Cenvat credit of Service Tax of Rs. 26,14,19,283.00 (Rupees Twenty Six Crore Fourteen Lakh Nineteen Thousand Two Hundred and Eighty Three Only) for the period from April 2015 to March 2016 should not be demanded and recovered froth them, in terms of Rule 14 of the Cenvat Credit Rules, 2004 read with proviso to Section 73(1) of Finance Act, 1944; ii. Interest, at appropriate rate, on above said amount of Cenvat credit of Rs. 56,93,95,643.00, should not be demanded and recovered from them, in terms of Rule 14 of Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994; and iii. Penalty should not be imposed upon them, in terms of Rule 15 of the Cenvat Credit Rules, 2004 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices which are associated with the supply and running of DG set and not availed the credit of duty paid on Diesel. This stand was taken by the appellant before adjudicating authority. It seems that the same is accepted by the adjudicating authority as there are no findings recorded on this issue. On perusal of definition of inputs and input services in Rule 2(k) and (1) of Cenvat Credit Rules, 2004, we find that CENVAT credit cannot be availed of duty paid on Diesel, but there is no bar in avalling CENVAT credit of service tax paid on services associated with delivery of diesel, loading in DG set etc. Accordingly, we hold that Cenvat credit cannot be denied to appellant on this point. The appeal is allowed. 4.3 The show cause notices iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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