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2019 (12) TMI 391 - AT - Central ExciseCENVAT Credit - input services or not - service provided by them for operation and maintenance of thermal power station - case of Revenue is that appellants are not entitled to take credit on such services rendered by their suppliers - HELD THAT:- The maintenance of PDFACS systems by the contractors or the appellants in terms of thermal power station is undoubtedly under round the clock collection and supply of fly ash. Therefore, it is evident that service rendered by the contractors of the appellants are certainly in or in relation to the manufacture of cement by the appellant. As long as the services are used directly or indirectly in the manufacture of dutiable products by the appellants such services are to be deemed to be services rendered to them and the input services for that purposes. Tribunal has been consistently taking the view that the service rendered directly and used in the primary activity of the appellant or eligible to be treated as input service. The Tribunal in the case of Birla Corporation Ltd. [2014 (5) TMI 213 - CESTAT NEW DELHI] has held that services availed in respect of plant set up in the premises of NTPC for extraction and handling of fly ash is to be treated as service availed for procurement of inputs. The appellants are entitled to avail the input service credit on the activities performed by the contractors who are maintaining the systems to collect the fly ash generated in the thermal power plant - Appeal allowed - decided in favor of appellant.
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