TaxTMI 
TaxTMI 
2021 (3) TMI 630
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....lace where this service is provided does not belong to the appellant and secondly, it was used by the other jetty owners also. Being aggrieved by the order-in-original, appellant appealed before the Commissioner (Appeals) who upheld the order-in-original. Therefore, the present appeal is filed by the appellant. 2. Shri Jigar Shah, learned Counsel appearing on behalf of the appellant submits that the service provided by the service provider to the appellant and not to anyone else. Expenses for the service borne by the appellant and services were availed for their own business purpose in order to smooth navigation of vessels, which was provided by jetty. Therefore, there is no dispute that service recipient is the appellant and they have pai....
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.... paid by the appellant and no any amount was recovered from any other private jetty owner. As per the Cenvat credit provisions, to allow Cenvat credit, the criteria is such as receipt of service, payment thereof made to the service provider along with service tax, use of service for the business purpose. These facts are not disputed. It is immaterial that where is the location of the service was provided. It is important to see that irrespective of such services have been provided anywhere but it is for the purpose of the assessee and it is received by the assessee. If that test is qualified then it cannot be said that the service was not received by the assessee. Accordingly, as discussed the above in the given facts, I am clear in my mind....
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....ctive Jetty of the appellant, which is exclusively used by the appellant, only. At time, the appellant have to get the Dredging done at the Jetty for proper function of Jetty to improve the draft. Since Jetty is used primarily for import of coal which is used in the manufacture of final product, Dredging Service is qualified as Input service, it is also a fact that Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by the appellant only, which stands absorbed in the overall cost of manufacturing of cement. Therefore, it cannot be said that the Dredging Service is used for the removal of final product from place of removal. Also as per Hon'ble Bombay High Court j....