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2018 (8) TMI 460 - AT - Central ExciseCENVAT Credit - input services - Dredging Services - case of department is that since the Dredging Services is availed outside the registered premises and the same is neither used for manufacture nor for removal of goods, it is not qualified that as input service - Held that:- The Jetty is a captive active Jetty of the appellant, which is exclusively used by the appellant, only. At time, the appellant have to get the Dredging done at the Jetty for proper function of Jetty to improve the draft. Since Jetty is used primarily for import of coal which is used in the manufacture of final product, Dredging Service is qualified as input service - merely because the service was availed outside the factory of the appellant the credit cannot be denied. It is also a fact that Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by the appellant only, which stands absorbed in the overall cost of manufacturing of cement. Therefore, it cannot be said that the Dredging Service is used for the removal of final product from place of removal. Credit allowed - appeal allowed - decided in favor of appellant.
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