TaxTMI 
TaxTMI 
2013 (1) TMI 165
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....8,29 & 31 of the Central Excise Tariff Act, 1985. They also hold service tax registration for providing output services as per Service Tax Rules 1994. The appellants vide their letter dt. 17/11/2008 informed the Assistant Commissioner Central Excise that they were in the process of installation of Ammonia Storage tank facility at their premises at Plot No.01, JNPT, Tal-Uran, Dist-Raigad for storage of imported Ammonia. They also informed that they are eligible for Cenvat Credit of service tax paid on input services used for said ammonia storage tank installed at JNPT for storage of input/raw material meant for manufacturing of final product at their Taloja factory. The appellant availed the service tax of Cenvat Credit in respect of service....
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....of the Cenvat Credit Rules only inputs are to be received in the factory of the manufacturer whereas in respect of input services under Rule 4(7) of the Cenvat Credit Rules there is no such restriction about use of input services inside the factory. He submitted that only the input services received for outward transportation and storage of final products beyond the place of removal are not eligible for the Cenvat Credit and place of receipt of input service is not relevant for the other services and therefore the ground of service being rendered and availed outside the factory is irrelevant and incorrect for denying the credit of service tax. He further submitted that the definition of input service is very wide and would cover all service....
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....ies (P.) Ltd. v. CCE [Order Nos. A/286-287/2011/SMB/C-IV, dated 13-7-2011] [ii] CCE v. Alidhara Textool Engineers (P.) Ltd. [2009] 21 STT 60 (Ahd. - CESTAT) [iii] Autoprint Machinery Mfrs. (P.) Ltd. v. CCE [Final order No. 140 of 2010, dated 22-1-2010] [iv] CCE v. Ultratech Cement Ltd. [Final order No. A/321 of 2010 - WZB/C-IV, dated 7-7-2010] [v] CCE v. Ultratech Cement Ltd. [Final order No. A/469/2010-WZB/C-IV/SMB, dated 8-9-2010] [vi] Maharashtra Seamless Ltd. v. CCE [2012] 34 STT 493 [vii] CCE v. ICL Sugars Ltd. 2011 (271) ELT 360 (Kar.) [viii] CCE v. SLR Steels Ltd. 2012 (280) ELT 176 (Kar.). 4. The learned Additional Commissioner authorized representative appearing for ....
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....acture of final products and clearance of final products from the place of removal. and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place or removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal". 8. As per definition of final products under Rule 2(h) of....
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....The learned Advocate has submitted that under Rule 4(7) of the Cenvat Credit Rules, there is no restriction about the use of input services outside the factory premises. We find that under Rule 4(7) there is no such restriction about the use of input services outside the factory but Rule 4(7) is to be read with definition of input service under Rule 2(l) of the Cenvat Credit Rules. 11. We find that Ammonia is imported by the appellant and after goods are cleared from the port and the goods are delivered to the appellants. Procurement of the input is over after taking delivery of the goods. Thereafter appellants are eligible for credit of service tax paid on inward transportation of the inputs as per definitions of the input service. 1....