2025-VIL-1965-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat credit on construction services pertaining to modernization, renovation or repair of the factory - Revenue case that the appellant had wrongly availed Cenvat credit on "Outward Freight Service" and "Construction Services" during the period from January 2010 to March 2014 - Whether the appellant was eligible for the Cenvat credit availed on "Construction Services" for the period from January 2010 to December 2011 – HELD - The construction activity carried out by the Appellant was explained in response to the SCN related to modernization, renovation or repair of the factory. As per the exclusion clause in Rule 2(l) of the Cenvat Credit Rules, 2004, the credit on construction services is not eligible as long as the construction of a building or a civil structure or a part thereof is involved. The Tribunal did not find any merit in the appellant's arguments and dismissed this part of the appeal - The appeal insofar as the grounds relating to ‘construction service’ are accordingly dismissed. However, the impugned order to the extent of denial of credit for service tax on the payment of GTA outward transportation service is set aside – The appeal is partly allowed - Whether the appellant was eligible for the Cenvat credit availed on "Outward Transportation Services" during the period from June 2011 to March 2014 – HELD - The Chennai Bench had earlier ruled in favor of the appellant on this issue, following the judgment of the Larger Bench of the Tribunal in the case of The Ramco Cements Vs. CCE Pondicherry. Accordingly, the Tribunal set aside the impugned order to the extent of denial of credit for service tax on the payment of GTA outward transportation service and allowed this part of the appeal.
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