2018 (8) TMI 460

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.... Per: Ramesh Nair The appellant is engaged in the manufacture of Cement. They have developed their own Jetty at Porbandar for transportation of Coal which is their imported inputs. For efficient working of the Jetty, they have availed service of Dredging. They claimed the CENVAT Credit on such Dredging Service. As per the SCN, the case of department is that since the Dredging Services is avai....

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....udgments: • CC Ex., Nagpur vs Ultratech Cement Ltd 2010 (20) STR 577 (Bom.) • CCE & Cus., Aurangabad vs Endurance Technology Pvt Ltd 2017 (52) STR 361 (Bom.) • Deepak Fertilizer & Petrochemicals Corpan. Ltd vs CC.EX., Belapur 2013 (32) STR 532 (Bom.) • Parry Engg. & Electronics P. Ltd vs CCE & ST., Ahmedabad-l,ll,lll 2015 (40) STR 243 (Tri.-LB) ....

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....e on the following judgements: • Tuticorin Port Trust vs CC. Ex,(ST), Tirunelveli 2008 (12) STR 382 (Tri.-Chennai) • Sanghi Industries Ltd vs CC Excise, Rajkot 2009 (14) STR 502 (Tri.-Ahmd). 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the Jetty is a captive active Jetty of the appellant, which is exclusi....

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....eld that if the cost of input service is borne by the assessee and the same stand absorbed in the cost of final product, such services are qualified as input services and accordingly the CENVAT Credit is admissible. Considering the ratio laid down by the Hon'ble High Court and the facts of the present case, I am of the considered view that the Dredging Services used by the appellant is an input se....