2020 (8) TMI 1

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....Representative for the respondent ORDER ANIL CHOUDHARY: The issue involved in this appeal is allowability of cenvat credit on services utilised in the factory of production, the details of which are as follows:- Service in dispute Credit Amount (Rs.) Service utilised Relevant case laws relied by the appellant Road work over jarofix yard site 2,17,401/- Jarofix yard site is a statutory ....

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....ivity. - Hindustan Zinc Ltd. v. CCE&ST, 2016 (9) TMI 942-CESTAT, New Delhi. Electrification work at Jarofix yard site & canteen building in CISF colony 52,092/- Providing canteen facility for employees and maintenance thereof, is a statutory requirement under the Factories Act, 1948, in compliance of which attracts penal action. Further, Jarofix yard site is a statutory compliance under the En....

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....epairing 48,029/- Tree washing and washing of common area road 88,752/- Watering of plant 1,803/- Levelling and dressing of plantation 15,012/- Monsoon shed for storage of chemicals and WIP during rainy season 26,314/- Services received for storage of inputs and semi-finished goods during rainy season. Thus, services used in relation to manufacturing activity. - Hind Rectifiers Ltd. vs.....

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....nerated, which has to be properly stored and has to be disposed of as per the norms laid down by the State Pollution Control Board to minimise air & water and land pollution. Jarofix yard site is essential in the manufacturing of zinc, accordingly all these aforementioned services are admittedly used for managing the jarofix yard site, and also for maintaining greenery as per direction of the Stat....