2015 (3) TMI 286

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....alidharan, Supdt.-AR ORDER Per Pradip Kumar Das: The applicant is engaged in the manufacture of Cement. On verification of the input services credit account, it was noticed that the applicant was taking Cenvat credit of service tax paid on purchase, procuring and movement of Fly ash to their service providers viz., M/s. R. Muthulakshmi & Co., Mettur Dam (ii) M/s. R.R. Engineering Services....

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....ed that these services were no way related to the applicant company. It is also observed that the operation and maintenance of the PDFACS system remained the property of the Thermal Power Station. The learned Counsel submits that the services rendered by the contractors in relation to collection of the Fly Ash were used in the manufacture of final product viz. Cement. Hence, it is covered within t....

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....On the other hand, the learned Authorised Representative on behalf of the Revenue submits that there is no evidence that the Fly Ash Handling System in the Thermal Power Station is the property of the applicant. He drew the attention of the Bench to the relevant portion of the agreement. He submits the decisions relied upon by the learned Counsel are not applicable to the facts of the present case....