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2021 (12) TMI 617

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..... charge either in the show cause notice or finding in the Order-In-Original. From this ground the Learned Commissioner (Appeals) clearly erred in denying the credit. Moreover, this service was used for Electrical Maintenance which is directly related to the manufacturing activity of the appellant, therefore, the credit is admissible. Maintenance of 66KV power line supplying power to plant - HELD THAT:- The maintenance of 66KV power line supplying power to plant has also direct use in the manufacturing activity of the appellant s factory hence, the credit is admissible. Analysis of underground water used in utility and used by workman - HELD THAT:- This activity is to make the underground water usable by the human being. It is oblig .....

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..... nts have nexus to the manufacturing process or not? b) Whether cenvat credit are eligible on the input services used on the following : i) Electrical Maintenance - lighting of manufacturing Area internal roads from utility to plant.... ₹ 6,051/- ii) Maintenance of 66 KVA Power line supplying power to plant ....... ₹ 58,607/- iii) Analysis of underground water used in utility and used by workmen. .... ₹ 44.168/- iv) Maintenance of computer hardware on shop- floor, AMC charges for desktops, laptops, scanners, etc, used in the fac .....

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..... Commissioner (Appeals) denied the Cenvat Credit on the aforesaid input services by giving the following findings:- a. As maintenance of 66KV power line and Internal Roads line services, on perusal of invoices, I find that said 66KV power sub-station is situated at outside of factory premises and laying work of street light in internal roads. The work of laying of underground pipeline network falls under the definition of works contract and these services are excluded within the ambit of the definition of input service hence disallowed the credit of the said services. b. The appellant has availed credit of service tax paid on analysis of underground water used in utilities and used by workman. The said services are regarding ana .....

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..... hat this was not the charge either in the show cause notice or finding in the Order-In-Original. From this ground the Learned Commissioner (Appeals) clearly erred in denying the credit. Moreover, this service was used for Electrical Maintenance which is directly related to the manufacturing activity of the appellant, therefore, the credit is admissible. Similarly, the maintenance of 66KV power line supplying power to plant has also direct use in the manufacturing activity of the appellant s factory hence, the credit is admissible. As regard, analysis of underground water used in utility and used by workman. I find that this activity is to make the underground water usable by the human being. It is obligatory on the part of the manufacturer .....

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