TMI Blog2012 (11) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... e has no nexus with the manufacturing business of the appellant Manpower supply is for loading and unloading of the finished goods after removal of the goods from the factory gate and there is no dispute that it is the factory gate which is the place of removal. Moreover, no invoices have been produced to show that duty had been paid on the value which included the expenses at the transshipment point. I am, therefore, of the view that Cenvat credit has been correctly denied - Decided against assessee. - E/728/2012-SM(BR) - 1476/2012-SM(BR)(PB) - Dated:- 1-11-2012 - Shri Rakesh Kumar, J. Shri Kumar Akarshan, Advocate, for the Appellant. Shri R.K. Mathur, AR, for the Respondent. ORDER The appellant are manufacturer of gla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at transshipment point at Mundka/Tikri Village is an activity relating to business of the appellant; that therefore, it is covered by the definition of Input Service ; that the value of loading and unloading charges at transshipment point is included in the value of the goods on which duty has been paid; that in this regard, the appellant have produced a Chartered Accountant s certificate and that in view of this, the impugned order denying Cenvat credit in respect of manpower supply service at the transshipment point is not correct. Shri Kumar further pleaded that Cenvat credit demand is time-barred except for a small amount for the period from Jan., 2009 to February, 2009 as the show cause notice was issued on 15-2-2010 for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant have admitted this fact in their communication to the Department. The service of manpower supply for loading and unloading of finished goods at the transshipment point has been availed after removal of goods to the transshipment point. In my view, this service has no nexus with the manufacturing business of the appellant. As held by the Hon ble Bombay High Court in the case of Ultratech Cement reported in 2010 (260) E.L.T. 369 (Bom.) = 2010 (20) S.T.R. 577 (Bom.), the term activity relating to the business in the definition of input service covers only the activity relating to manufacturing business and not the activity relating to trading. In this case, the manpower supply is for loading and unloading of the finished good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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