TMI Blog2020 (4) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... AT ALLAHABAD] are relevant to the instant case at hand. In the former case it has been held that- removal and disposal of fly ash being mandate of law are part of manufacture of excisable goods, and in the latter it has been held that- Disposal of Hazardous waste- said disposal being essential activity for manufacture of final products viz. Insecticides, credit on expenses incurred for transportation of hazardous waste outside factory, admissible as input service-Demand and penalty set aside-Rule 2(1) of Cenvat Credit Rules, 2004 - both of these pronouncements sums up to conclude that all the taxable services utilised for removal of the fly ash from the power plants and transportation thereof upto the place of disposal and final disposal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws was with the appellant. Thus, all the expenses upto removal of finished goods are available for Cenvat under Section 4 of the Central Excise Act, 1944 and the Rules made thereunder - appeal allowed - decided in favor of appellant. - 56/RAN/2020 - 13/MP/ADC/RAN/2019 - Dated:- 30-4-2020 - (Binod Kumar Gupta) Commissioner (Appeals) Central GST CX, Ranchi Appellant : 1. Shri Shantiswarup Chakraborty, Company Representative 2. Shri Akash Aggarwal, CA Respondent : None ORDER The fact of the case in brief is that a Show cause Notice vide C. No. V(72)13/HindaIco/Adjn/Ran-I/2016/12199 dated 15.12.2017 was issued to the Appellant alleging them of irregular availment and utilisation of CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of services as provided in rule 2(1) of the Rules not only includes activities that are directly used in the manufacture of final goods or provision of outward services but shall also include services used in or in relation to the manufacture of final goods or provision of outward services. It is well settled position in law that the terms input services has a wide import and it covers all services which are used directly or indirectly in or in relation to manufacture. iii. That the issue is no more res-integra and is covered by various precedent judicial pronouncements wherein it has been held and disposal of fly ash is an essential activity for smooth running of the business of the appellants and hence credit is available on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly in or in relation to the manufacture of final products and clearance thereof upto the place of removal. Relying on the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise Service Tax vs. Ultratech Cement Limited [TS-19-SC-2018-EXC] the Adjudicating authority held that Goods Transport Agency Services used for outward transportation of final products cannot be considered as input service. The Hon'ble Supreme Court, has in the case cited supra, held that after the amendment of Rule 2(1) of the Rules w.e.f. March 1, 2008 whereby the words and phrases from the place of removal was replaced by the words and phrases upto the place of removal , the services of GTA used beyond the place of removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter it has been held that- Disposal of Hazardous waste- said disposal being essential activity for manufacture of final products viz. Insecticides, credit on expenses incurred for transportation of hazardous waste outside factory, admissible as input service-Demand and penalty set aside-Rule 2(1) of Cenvat Credit Rules, 2004. I find that both of these pronouncements sums up to conclude that all the taxable services utilised for removal of the fly ash from the power plants and transportation thereof upto the place of disposal and final disposal thereof in accordance with the provisions of the relevant environmental laws merit to be considered as input services in terms of Rule 2(1) of the rules. 9. I find that there is no dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of the manufacturer. The ownership of the goods passes on to the hands of the buyer at the place of removal and hence all the expenses beyond this point fall into the account of the buyer. Accordingly the manufacturer was not responsible for incurring any expense in respect of the goods beyond the point of place of removal and hence not eligible for credit on any service utilised beyond the place of removal. In the instant case of the Appellant, the impugned goods are neither manufactured nor carried any value. There was no sale of goods involved and hence the concept of place of removal cannot be construed or applied in their case. The ownership of the impugned goods all along remained with the Appellant and accordingly the onus t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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