TaxTMI 
TaxTMI 
2018 (3) TMI 753
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.... 3. Shri S.V. Nair, Ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue, reiterated the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, I find that the eligibility to avail cenvat credit on the input services depends on its use in the factory of the manufacturer. As submitted by the Ld. Counsel, the individual service and the details of use thereof in the factory of the Appellant are re-produced below :- Sr Input Services details where credit disallowed Grounds of Denial of credit as per impugned Order Input Service wise Grounds of Appeal by the Appellant 1. House Keeping job during Turn Around House Keeping job during Turn Around [Rs. 2,94,786/-] Not covered under the definition of input services under Rule 2(l) of CCR, 2004. (i) Statutorily required to carry out maintenance at refinery, by shutting down the production activity, which is for more than a month. Such maintenance at refinery is term as 'Turnaround'. (ii) During Turnaround, manpower is supplied by agency for Supervision of Equipment's, Materials (both Consumables and non-Consumables), etc. 2. Spading & de....
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....ly stack all garbage / Debris / Trash / Rubbish / Broken glassware/Oily rags/used empty container / empty reagent bottles etc. pertaining to Quality control and lab. (iv) Waste materials segregated as per the nature of waste materials pertaining to Quality control and lab. 9. Maintenance Job - Carpentry Work [Rs. 35,153/-] . (i) Minor Carpentry done pertaining to existing Plant and Machinery, Furniture and fixtures etc. 10. UHF Services [Rs. 30,602/-] (i) Refinery stretched over few kilometres. Basic means of communication in the Refinery is only walkie talkies (as mobile phones are not allowed within the refinery to avoid accidents due to strong signals). (ii) Expenses towards Air time charges (fixed cost per set there being no usage charges) which includes the charges due towards DoT (Department of Telecommunications) and WPC(Wireless Planning and Co-ordination Cell). (iii) The Agency creates and maintains the network infrastructure consisting of repeaters, antenna and tower for wireless communication. (iv) Preventive maintenance, which is the key to high network uptime, onsite support for configuration of the sets, service visit every quarter to inspe....
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....keting installations by executives (ii) log book maintained by Appellants of visits. 19. Miscellaneous Maintenance Jobs [Rs. 9,138/-] (i)Miscellaneous maintenance at refinery, during by shutting down of production activity, which is for more than a month. Such maintenance at refinery is term as Turnaround. (ii) During Turnaround, manpower is supplied by agency for doing Miscellaneous Maintenance Jobs. 20. Construction Catergory [Rs. 8,773/-] Construction and Civil Structure on existing Premises 21. GHK Services [Rs. 8,249/-] Services from GHK , pertaining to various activities in operations etc. 22. Sulphur breaking/removal/cleaning [Rs. 8,167/-] During the turnaround Sulphur accumulated on Planst and Machinery is removed by breaking and then cleaned the plant and machinery 23. Survey of Refinery Tanks [Rs. 7,7,82/-] (i) Survey of tanks on the basis of engineering survey work. (ii) Done to decide various Parameters etc. 24. ARC for providing forklift operational assistance [Rs. 7,311/-] ARC for providing forklift operational assistance 25. Octroi Services [Rs. 6,184/-] Charges paid by A....
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....079/-] Utilised for high speed application and large volume controls for providing accurate positioning 43. Catering [Rs. 1,996/-] Used for Employees and Executives etc. 44. Instrumentation Job [Rs. 1,980/-] Various Instrumentation Jobs carried out within refinery etc. 45. NH3 [Rs. 1,873/-] NH Acid gas is used in Sulphur recovery unit etc. 46. Cementing [Rs. 1,886/-] Repair Works etc. 47. AMC of Oxford ED XRF System-Sulphur Analyser [Rs. 1,813/-] For Maintainence of Oxford ED XRF System-Sulphur Analyser, to analyse Sulphur Content in Petroleum products etc. 48. CPO Award [Rs. 1,360/-] For participating in Conference Asia for promotion of Appellants brand etc. 49. Analysis [Rs. 1,345/-] Services of Consultants etc. or various analysis 50. Binding [Rs. 1,141/-] Loose Invoices, Delivery Challan, Papers etc. bound for purpose of record keeping etc. 51. Courier Services [Rs. 941/82] For sending documents and correspondence with other refineries and marketing installation. 52. Maintainance of Battery Chargers [Rs. 927] UPS installed within refinery, which....