COMMISSIONER OF CUSTOMS Vs. MARK EXHAUST SYSTEMS LTD.

JUDGEMENT

(1.) REVENUE is in appeal against the impugned order wherein the learned Commissioner (Appeals) has allowed input service credit on construction service claimed by the respondents for construction of gas bank plate, construction of drive way, construction of paint shop, land/earth filling with compaction, fabrication work, digging of gutter and laying rainwater pipes, sound proofing of rooms, construction of ETP, underground tanks and sludge pits, excavation, RCC work, construction of gas godown, construction of store, flooring work, fencing MS railing, construction of foundation of machines, fixing of doors, windows, dismantling of RCC and PCC road, etc., on the premise that same do not qualify as input service credit as per Rule 2(1) of the Cenvat Credit Rules, 2004. A show cause notice was issued to the respondents to deny the Cenvat credit. The adjudicating authority denied the Cenvat credit, confirmed the demand along with interest and also imposed a penalty. Respondents filed appeal against the order before learned Commissioner (Appeals) who examined the issue in detail and thereafter allowed the Cenvat credit on the above items. Against the said order, Revenue is in appeal before me on the ground that services availed by the respondents have no nexus directly with the manufacturing activity. Heard the learned AR. Considered the submissions.