TMI Blog2012 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... t services which are used in or in relation with setting up, modernization, renovation or repairs is admissible. The applicant is engaged in manufacture of excisable goods and the inputs were imported which are being stored at the port and subsequently transported to the factory for use with the manufacture of the final product - pre-deposit waived. - E/2083/2010-Mum - S/177/12/EB/C-II - Dated:- 12-1-2012 - S S Kang, Sahab Singh, JJ. For Appellant: Shri Bharat Raichandani, Adv. For Respondent: Shri Y K Agarwal, Addl. Commissioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.2,78,88,383/-, interest and penalty. The demand is confirmed after denying c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory premises then the applicant is entitled for credit of service tax paid on input services in respect of construction of storage tank. The applicant relying upon the final order of the Tribunal in the case of CCE, Vapi vs. Alidhara Textool Engineers Pvt. Ltd. 2009 (14) STR 305 (Tri-Ahmd) whereby the credit was allowed in respect of credit of service tax paid on services availed outside the factory premises. 4. The Revenue submitted that the applicant is engaged in the manufacture of fertilizers also therefore the applicant are not entitled for Cenvat credit of service tax paid on the input services received in relation to the manufacture of final product. The Revenue also submitted that the storage tank are installed outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the storage tank which have been installed at a port. As per the provision of Cenvat Credit Rules, 2004 input service means As per Rule 2(1) of the CENVAT Credit Rules, 2004 (i) Used by a provider of taxable service for providing an output service; or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal; And includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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