2022 (6) TMI 819 - CESTAT AHMEDABAD

CENVAT Credit - input services - Cleaning & Forwarding Agency Services - Maintenance and Repair Services - Business Auxiliary Services - Operation and Maintenance of Fly Ash System situated at Ukai Thermal Power Station - AMC Services - Management Consulting Engineering and Security Service for Wind Mill Operation Credit - credit denied on the ground that these services have no nexus with the manufacturing activity of the appellant - HELD 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 - reliance can be placed in the case of JK. COTTON SPG. & WVG. MILLS CO. LTD. VERSUS SALES TAX OFFICER, KANPUR [1964 (10) TMI 2 - SUPREME COURT] - Accordingly, the credit is clearly admissible.

Services received at Thermal Power Station - windmill services - HELD THAT:- Merely because the services were received outside the factory premises, the credit cannot be disallowed so long it is used in the manufacture of final product. The similar view is applicable in case of the services received for the purpose of windmill services located outside the factory - credit allowed.

Housekeeping Services for Cleaning Toilets and Office premises at plant - Garden Maintenance services - Pest Control Services - HELD THAT:- All these services are essentially used in the factory in over all operation of the manufacturing activity. Therefore, the cenvat credit is admissible on these services. All these services have been held admissible input service - reliance can be placed in the case of RAMCO CEMENTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [2016 (12) TMI 1810 - CESTAT CHENNAI].

Each and every input services in question the issue is no longer res integra - all the input services in the present case are held to be admissible input services - Appeal allowed - decided in favor of appellant.