2026-VIL-1346-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT Credit on Setting up Services used for fabrication, erection of pipeline, welding, cutting, flange fixing and other services prior to commercial production - Whether appellant is eligible for CENVAT Credit on setting up services for setting up factory before commencement of commercial production - HELD - Services in question come within definition of input service in terms of Rule 2(l) of CENVAT Credit Rules, 2004. Following law laid down in cases including Pepsico India Holdings Pvt Ltd, Bharat Coal Limited and others, services used for setting up of factory even after 01.04.2011 would be eligible for credit - Any service which is used not only in manufacture but also in relation to manufacture will qualify as input service. The main part of definition is wide enough to cover services in question as they are directly in relation to manufacture and without setting up factory there cannot be any manufacture - Regarding invocation of extended period on ground of suppression and mis-statement, the CENVAT Credit availed and utilized by appellant was admissible and cannot be said that material facts have been suppressed from Department - As per Central Excise Act and Rules, appellant was neither required to give details of nature of service on which credit availed nor to give separate amount of credit in respect of separate services. When law does not require certain information to be given, non-submission of same cannot be held to be suppression or mis-statement with intent to evade payment of duty justifying invocation of longer period of limitation. Therefore, extended period could not have been invoked and appellant not liable for any penalty - The impugned orders are set aside and appeal is allowed
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