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2017 (6) TMI 324 - CESTAT NEW DELHI

2017 (6) TMI 324 - CESTAT NEW DELHI - TMI - CENVAT credit - inputs - lubricants / lubricating oils which have been used by the appellant for dumpers which have been used in mines - Held that: - For the production of coal, the entire mine becomes the place of manufacture and since the disputed goods are no doubt used in relation to the manufacture of excisable goods, the said goods will fall under the purview of the definition of input for availment of CENVAT credit - credit allowed. - Water .....

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that: - The definition of input service is inclusive and wide in nature and includes any service used in or in relation to the manufacture of final products. It is not in dispute that the subject services are used in relation to dumpers which are used in mines for producing coal on which excise duty has been paid - credit allowed. - Security services - penalty - Held that: - the appellant has taken credit for the Security service used for housing colony by mistake. Upon realization of their .....

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ber Shri Rajeev Agarwal, Advocate for the appellant Shri M.R. Sharma, DR for the respondent ORDER Per V. Padmanabhan These 2 appeals are against the order in original number 27-28/2014 dated 28.08.2014 passed by Commissioner, Bhopal. Since the issues involved are common for different periods, both the appeals are decided through this common final order. 2. The appellant is a PSU and was a 100% wholly owned subsidiary company of Coal India Ltd and is engaged in producing coal at its mines located .....

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012 to June 2012. Cenvat credit have been disallowed amounting to ₹ 85,79,745/- during the period March 2011 to March 2012 and ₹ 36,16,580/- during the period April 2012 to June 2012. Aggrieved by the impugned order present appeal has been filed. 3. With the above background we have heard Shri Rajeev Agarwal, Advocate for the appellant and Shri M.R. Sharma, DR for the respondent. 4. Credit stands disallowed on lubricants / lubricating oils which have been used by the appellant for du .....

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ufacturer of the final product; or (ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products; or (iii) all goods used for generation of electricity or steam for captive use; or (iv) all goods used for providing any output service; but excludes- (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; (B) any goods used for- .....

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ouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product. Explanation. - For the purpose of this clause, free warranty means a warranty provided by the manufacturer, the value of which is included in the price of the final product and is not charged separately from the customer. 5. As can be .....

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lubricant. For the production of coal, the entire mine becomes the place of manufacture and since the disputed goods are no doubt used in relation to the manufacture of excisable goods, the said goods will fall under the purview of the definition of input for availment of Cenvat credit. Consequently, the credits on these goods cannot be denied. 6. Cenvat credit also stands disallowed in respect of the water sprinkler system. This system is used in the coal mines for minimizing the emission of d .....

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eligibility of the appellant to avail such credits, it is necessary to reproduce the definition of the term input services as per rule2(l): input service" means any service,- 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 upto the place of removal, and includes services used in relation to setting up, modernization .....

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ortation upto the place of removal; but excludes services,- (A) Specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for- (a) Construction of a building or a civil structure or a part thereof; or (b) Laying of foundation or making of structures for support of capital good, Except for the provision of one or more of the specified services; or (B) Specifi .....

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d to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; 8. The credit stands denied in respect of the service tax paid on tyre re-treading services, maintenance of vehicles and security services availed at residential colonies. The credit on tyre re-treading services as well as maintenance of vehicles stand denied on the same lines as the denial of credit on lubricants. The essence of the ground is .....

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