TaxTMI 
TaxTMI 
2018 (3) TMI 753
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.... of all the services credit is admissible. 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, Mater....
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....of the petroleum products of products manufactured in refinery. (ii) Mechanized Environmental Support services for New Laboratory Building in Fuels. (iii) Neatly 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 ....
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....lds & Ladders. (ii) Scaffolding erection / Dismantling Jobs at all elevations in open spaces outside of all vessels, tanks, LPG spheres, heaters/ furnaces, columns, etc. 18. Car Hiring . [Rs. 9,292/-] (i) utilised by executives for visiting regional office and marketing 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 ....
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....alibration of Storage Tanks/Vessels by optimal reference line method of Petroleum Products. 41. Scaffholding Job [Rs. 2,137/-] (i) Scaffolding shall be strictly complied with IS 4014 Part-I & II -Code of practice for steel tubular scaffolding, IS 3696-1987 Part-1 & IS 3696-1991 Part-II Safety Codes for Scaffolds & Ladders. (ii) Scaffolding erection / Dismantling Jobs at all elevations in open spaces outside of all vessels, tanks, LPG spheres, heaters/ furnaces, columns, etc. 42. Postioner [Rs. 2,079/-] 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....
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....products and clearance of final products upto 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 of 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" [but excludes]- (A) ...................... (a) ............ (b) ........... (B) ....................... (BA) .......... ............ (a) ........... (b) .......... (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, whe....