TMI Blog2013 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Store, wherefrom it is auctioned – Held that:- Activities are basically in relation to repair or renovation of machinery and pipes and are specifically covered under definition of input service – Therefore, appellants are eligible for taking credit in respect of these services – Decided in favor of Assessee. - E/1090,1101 & 1115/2011 - Final Order Nos. A/56473-56475/2013-SM(BR) - Dated:- 20-5-2013 - Mr. Sahab Singh, J. For the Appellant: Shri Hemant Bajaj, Advocate For the Respondent: Shri M.S. Negi, AR JUDGEMENT Per Sahab Singh: These three appeals are filed by M/s. Hindustan Zinc Ltd. (hereafter referred to as appellant) as per details given below:- Appeal No. /OIA No. Period Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 1 enhanced the penalty equal to tax amount. These three Order-In-Appeal s are challenged by the appellant in these three appeals. 3. Ld Advocate for the appellants submits that services are used in relation for renovation and repair of the factory and these are activities relating to business as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. He submits that manufacturing activity undertaken by the appellants comprises of making of concentrate by purification of ores. Entire purification process involves handling of abrasive, corrosive materials and acids which lead to corrosion of metallic and others surfaces which are to be removed periodically from the main machines and are to be replaced with new ones. Appellant has giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raining, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 6. There is no dispute that their services are used by the appellant for dismantling/handling of unusable material and its transportation to Central Store wherefrom unusable material is auctioned. 8. I find that activities are basically in relation to repair or renovation of machinery and pipes and are specifically covered under definition of input service. Therefore I am of the view that appellants are eligible for taking credit in respect of these services. Accordingly, I set aside the impugned Order in Appeal and allow the appeals. 9. Appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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