TMI Blog2019 (12) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of dutiable products by the appellants such services are to be deemed to be services rendered to them and the input services for that purposes. Tribunal has been consistently taking the view that the service rendered directly and used in the primary activity of the appellant or eligible to be treated as input service. The Tribunal in the case of Birla Corporation Ltd. [ 2014 (5) TMI 213 - CESTAT NEW DELHI ] has held that services availed in respect of plant set up in the premises of NTPC for extraction and handling of fly ash is to be treated as service availed for procurement of inputs. The appellants are entitled to avail the input service credit on the activities performed by the contractors who are maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to maintain PDFACS system attached to respective boiler units of thermal power station and supply fly ash at the rate prescribed therein. The invoices raised by the appellant indicate the quantity of fly ash lifted and the service tax paid on the same. The appellant claim that in terms of the agreement, the agreement provides for collection and transport of fly ash round the clock exclusively for Madras Cements from the system installed by the company. He further submits that fly ash is the main raw material for them and any service rendered in respect of continuous supply of the same is a service rendered in relation to the procurement of raw material and therefore a service rendered in or in relation to the manufacturer of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard both sides and perused the records of the case. On going through respective agreements, we find that the appellants are with the suppliers of fly ash. It is seen that appellants are installing PDFACS ystems in the factories of thermal plants and contract for maintenance providing man power etc. is given to the respective suppliers. These suppliers do maintain such systems and transport fly ash collected at the end of thermal power units. We find that it is not the case of the department that appellants are not using the fly ash in the manufacture of cement i.e final product. The maintenance of PDFACS systems by the contractors or the appellants in terms of thermal power station is undoubtedly under round the clock c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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