TaxTMI 
TaxTMI 
2026 (8) TMI 415
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....dumps the Fly Ash in the pond. From there, the appellant is required to collect the same by incurring their own cost for loading in the truck and movement of the truck to their own factory and unloading the same. The appellant is also required to take up proper maintenance of the Fly Ash Pond as per the conditions specified by the Pollution Control Board. The appellants have been taking the Cenvat credit for the services rendered at the Fly Ash pond as well as for the services used for loading and unloading, freight charges etc., incurred for movement of the Fly Ash to the factory site. On the ground that the services were rendered outside factory premises of the appellant and hence the Cenvat credit is not eligible, a Show Cause Notice (SC....
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....hey are using the services of loading and unloading freight charges etc., for bringing the fly ash to their factory premises. The definition of input services as per Rule 2(l) as under; "[(l) "input service" means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market researc....
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....l, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal. 6. From the plain reading of the Rule 2(1) of the CENVAT Credit Rules, 2004, it is seen that no where it is mentioned that the input service credit is not available for the services utilized outside the factory premises. The denial of CENVAT credit on the ground that the services were not received by the respondent in the factory premises, is not sustainable. Accordingly, I do not find any merit in the appeal an....