TaxTMI 
TaxTMI 
2018 (7) TMI 1216
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....ow. 2. The brief facts of the present case are that the appellants are engaged in the manufacture of excisable goods i.e., Cement falling under chapter sub- heading 25232930 of Central Excise Tariff Act 1985. Their main raw materials are clinker and fly ash. The unit is availing Cenvat credit on various inputs, capital goods and service tax under the provisions of Cenvat Credit Rules, 2004. On scrutiny of party's records by the Central Excise audit team it was noticed that during the Financial Year 2010-11 the party has availed the cenvat credit of service tax paid on "success fee" payable against the sale of Certified Emission Reduction vide invoice dated 31.05.2010 raised by M/s Ernst & Young (P) Ltd. Gurgaon (EYPL).It was observed that ....
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....he impugned order is not sustainable in law as the learned Commissioner (Appeals) has failed to consider the submissions made by the appellant and has also not considered the various judgments cited by them. The learned Counsel further submitted that it is clearly transpired by the definition of input service Rule 2 (l) Cenvat credit Rule, 2004 that any activity relating to business use by the manufacturer whether directly or indirectly or in relation to manufacture of final products are well within the definition of input service and eligible for Cenvat credit. 4. The learned Counsel for the appellant further submitted that the Carbon credit are related with the manufacturing activity and are a key component of National and International ....
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.... under the Ministry of Environment and Forests, Government of India, in order to participate in the Clean Development Mechanism project activity as per the Kyoto Protocol. He also submitted that the appellants have received consultancy services from M/s. EYPL, Gurgaon for services in relation to greenhouse gas emission reduction and carbon credit management Engineering services as per the guidelines under the Kyoto Protocol which includes assessment, validation and monitoring the appellants' premises for meeting the requirements of reduced emission norms. 6. He also submitted that the 'consultancy engineering service' received by the appellants as per the mandatory requirement of Kyoto Protocol are in relation to the manufacture as it will....
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....e definition any service used by the "manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service". Various services are set out in the definition expressly, as constituting input service. It also includes transportation of inputs or capital goods and outward transportation up to the place of removal. Therefore, the test is whether the service utilized by the assessee is for the manufacture of final product. Such service may be utilized directly or indirectly. Such service may be in the nature of transportation of inputs or capital goods, up to the factory premises or if the final product is removed from the factory premises for outward transportation up to the place of remova....