2022 (6) TMI 819

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....ntenance of Fly Ash System situated at Ukai Thermal Power Station (5) AMC Services (6) Management Consulting Engineering and Security Service for Wind Mill Operation Credit on all the above Services have been denied by the learned Commissioner on the ground that these services have no nexus with the manufacturing activity of the appellant. 2. Shri Ishan Bhatt, Learned Counsel appearing on behalf of the appellant submits that all these services are directly or indirectly related to manufacturing of the final product of the appellant. As regard the service of Clearing & Forwarding Agency Services, it is related to loading/unloading of goods at the premises of C & F Agent which is the place of removal. As per definition of input servi....

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....ully considered the submissions made by both the sides and perused the records. I find that the use of the services are not in dispute. As regard the C & F agency services the same was disallowed on the ground that the same was used beyond the factory premises. However, the C & F Agency's premises is a place of removal and the services received at place of removal should be treated as services received upto the place of removal. Accordingly, the credit is clearly admissible and this is supported by the following judgments: • CCE v. Rajasthan State Chemical Works 1991 (55) ELT 444 (SC) • Union of India v. Ahmedabad Electricity Co. Ltd. 2003 (158) ELT 3 (SC) • Doypack Systems Pvt. Ltd. v. Union India 199....

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.... Ltd. -2013 (30) STR 3 (Guj.) • Ramco Cements Ltd. v. CCE, Chennai 2017 (3) GSTL 145 (Tri- Chennai) • Commissioner v. Dynamic Industries Ltd. 2014 (307) ELT 15 (Guj) • Cadila healthcare Ltd. v. CCE, Ahmedabad- 2010 (17) STR 134 (Tri-Ahmd.) • Sundaram Clayton Ltd. v. CCE, Chennai- 2016 (42) STR 741 (Tri.- Chennai) • CCE & ST v. Nutrine Confectionary Co, Ltd.- 2015 (39) STR 866 (Tri-Banglore) • Gujarat Insecticides Ltd. v. CCE & ST Excise Appeal No. 12834 of 2018 Credit of service tax paid on erection, installation & commissioning, repair and maintenance of fly-ash extraction plant is available • Vikram Cement v CCE -2006 (197) ELT 145 (SC) ....

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....of the fact that windmill machinery is exempted from payment of excise duty • ZF Steering Gear (India) Ltd- 2015 (317) ELT 580 (Tri-Mumbai) • Ballarpur Industries Ltd v CCE, Belgaum- 2000 (116) ELT 312 (Tri-Del) • Associated Cement Companies Ltd v CCE, Belgaum- 1999 (108) ELT 477 (Tri-Mad) Credit of Housekeeping Services is available • Balkrishna Industries Ltd v CCE 2010 (254) ELT 301 (Tn-Mumbai) • CCE, Bangalore v Millipore India Pvt. Ltd.- 2012 (26) STR 514 (Kar) • Wipro Ltd v. CCE- 2018 (10) GSTL 172 (Mad) • Rotork Control (India) Pvt Ltd 2010 (20) STR 684 (Tri-Chennai) Credit of Pest Control Services is available • ....