AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (8) TMI 1391
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....dit has been availed falls under the purview of input service under Rule 2(l) of Cenvat Credit Rules, 2004. 02. Shri Vishal Agrawal & Ms. Dimple Gohil, Advocates appeared on behalf of the appellant. Shri Vishal Agrawal, learned counsel briefed the facts of the case and submits that the identical issue in the appellant's own case has been finally decided by the CESTAT vide Final Order No. A/12358/2021 dated 17.09.2021. He submits that in view of the aforesaid decision of the tribunal, this issue does not remain under dispute. He also placed reliance on the following judgments:- * ADANI PORDER & SPECIAL ECONOMIC ZONE LTD.- 2016 (42) STR 1010 (Tri.-Ahmedabad) * SANGHI INDUSTRIES- 2020-TIOL-328-CESTAT-AHM * ULTRATECH CEMENT- 2021-TIOL-16....
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....authorities have denied the cenvat credit in respect of dredging service to the appellant on the ground that the land of jetty is owned by GMB, the channel developed by the EBTL is not for their exclusive use by the appellant. We find that this tribunal in Order No. A/12358/2021 in the appellant's own case on these issues which are involved in the present case also and by giving a detail finding, relying on some judgments held that the dredging service received by the appellant for construction of navigation channel is an input service and the credit was allowed. The relevant part of this tribunal decision is extracted below:- 4.1 As regard the issue that whether the dredging services has nexus with the output service namely port service ....
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....ire coastline is a sovereign property of Government of India through various Port Trust, Maritime Board etc. In none of the case of constructing the port the ownership belongs to the operator of the port. The sea coast parcel on which construction of the port is allowed is always on lease basis and not on the ownership basis however, the operation of port is carried out by the port operator. It is also undisputed position that the entire port operation on the port including the Port service and cargo handling service are liable to payment of service tax on the said output service. Therefore, any service is availed in relation to the operation of port or construction of port is indeed the input service. Accordingly, the assessee is entitled ....
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....location is relevant for availment of cenvat credit or otherwise the courts has passed various judgments. In view of the above judgments it is settled that ownership has no criteria either for allowing the cenvat or for charging service tax on the output services. For cenvat credit as well as for charging service tax the only criteria is that there should be service provider and service recipient irrespective of ownership of the premises from where the service is provided. It is very common in commercial parlance that the service provider takes the premises on lease which is owned by the leasor. However, irrespective of services received related to such premises or not but the credit cannot be denied on the service received by the servic....
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....efore, credit is not admissible to the appellant, We find that firstly, the entire contract of dredging of navigation channel is between the service provider i.e. M/s Van Oard Dredging and Marine Contractor and M/s Van Oard India Pvt. Ltd and the appellant. The entire service charge along with service tax was borne by the appellant no other persons are involved in the transaction of said services. Therefore, the appellant only is the sole recipient of the services. Accordingly, the appellant is entitled for the entire cenvat credit. Without prejudice to our above finding we further find that, it is the theoretical terms in the agreement with Gujarat Maritime Board that the said navigation channel can be used by other users also. However, as....