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2022 (8) TMI 1391 - AT - Central ExciseCENVAT Credit - input services - dredging services received by the appellant for dredging the navigation channel leading to its jetty - lower 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 - HELD THAT:- This tribunal in ESSAR BULK TERMINAL LIMITED VERSUS C.C.E. & S.T. -SURAT-I [2021 (9) TMI 816 - CESTAT AHMEDABAD] 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. From the above judgment, it is seen that the entire fact and the legal position of the present case is exactly same as was in the above cited decision of this tribunal. The only difference is, in the present case the show cause notice are periodical whereas, the allegation and contents of the show cause notice are common. As regards submission of the appellant that the cost of service was borne by the appellant only hence credit is available to them, it is found that it is undisputed fact that the entire cost charged by the service provider to the appellant only and the same was expenditure exclusively of the appellant. For this reason also as held by the Hon’ble Bombay High Court in M/S. COCA COLA INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], the appellant is entitled for cenvat credit on input service, dredging service. Appeal allowed.
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