TMI Blog2018 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... aptive active Jetty of the appellant, which is exclusively used by the appellant, only. At time, the appellant have to get the Dredging done at the Jetty for proper function of Jetty to improve the draft. Since Jetty is used primarily for import of coal which is used in the manufacture of final product, Dredging Service is qualified as input service - merely because the service was availed outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veloped their own Jetty at Porbandar for transportation of Coal which is their imported inputs. For efficient working of the Jetty, they have availed service of Dredging. They claimed the CENVAT Credit on such Dredging Service. As per the SCN, the case of department is that since the Dredging Services is availed outside the registered premises and the same is neither used for manufacture nor for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us., Aurangabad vs Endurance Technology Pvt Ltd 2017 (52) STR 361 (Bom.) Deepak Fertilizer Petrochemicals Corpan. Ltd vs CC.EX., Belapur 2013 (32) STR 532 (Bom.) Parry Engg. Electronics P. Ltd vs CCE ST., Ahmedabad-l,ll,lll 2015 (40) STR 243 (Tri.-LB) RSWM Ltd. (Fabric Division) vs CC. EX., Jaipur-ll 2015 (37) STR 1074 (Tri.Del.) CC. EX., Vapi vs Alidhara Textool Engineers P. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (14) STR 502 (Tri.-Ahmd). 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the Jetty is a captive active Jetty of the appellant, which is exclusively used by the appellant, only. At time, the appellant have to get the Dredging done at the Jetty for proper function of Jetty to improve the draft. Since Jetty is used primarily for imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit is admissible. Considering the ratio laid down by the Hon ble High Court and the facts of the present case, I am of the considered view that the Dredging Services used by the appellant is an input services, hence, CENVAT Credit is admissible. I also observed that merely because the service was availed outside the factory of the appellant the credit cannot be denied. Whether the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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