COMMISSIONER OF C. EX., DELHI-III Vs. MADHUSUDAN AUTO LTD.
LAWS(CE)-2015-2-109
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on February 24,2015

Commissioner Of C. Ex., Delhi -Iii Appellant
VERSUS
Madhusudan Auto Ltd. Respondents

JUDGEMENT

ASHOK JINDAL,MEMBER (J) - (1.)Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) allowed input service credit to the respondent of service tax paid for commercial/industrial construction service. The facts of the case are that the respondent is manufacturer of excisable goods and to set up their factory, they availed commercial construction services. Revenue sought to deny the Cenvat credit on the services during the period June, 2005 to September, 2010 on the premise that same does not qualify as input service as per Rule 2(1) of CCR, 2005.
(2.)Learned AR submits that construction services have no nexus to the manufacturing activity of the respondent. Therefore, they are not entitled to deny the Cenvat credit thereon.
(3.)On the other hand, learned Counsel for the respondent supported the impugned order.
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