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TMI Blog2015 (1) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... ortant raw materials for manufacture of cement. In order to purchase fly ash, the respondent entered into an agreement with the Chandrapur Thermal Power Station (CTPS in short), which is located about 52 km away from the cement factory. In this agreement, the appellant was allowed to construct a fly ash handling facility in the premises of CTPS. In this fly ash handling facility, the respondent received fly ash from the power plant and thereafter carried some activities like watering etc. and or packing for the purpose of transportation to its cement manufacturing plant i.e. there is no manufacturing activity at such facility of fly ash handling. The respondent availed CENVAT Credit of Service Tax paid on various services such as erection, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and maintenance services are restricted to services utilized in factory premises only. As the fly ash handling plant is not a part of premises of the manufacturer assessee herein, the CENVAT Credit is not available with respect to services availed. Further ground has been raised that the appellant authority has erred in relying on the ruling of Apex Court in the case of Vikram Cements Vs. Commissioner of Central Excise - 2006 (194) ELT 3 (SC), wherein the Hon'ble Supreme Court has allowed the credit in respect of input i.e. explosives used for blasting mines to produce limestone for use in the manufacture of cement in factory situated at some distance away from mines. Further, the Apex Court has held that as regards the CENVAT Credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not available for the services utilized outside the factory premises and thus, the denial of CENVAT Credit on the ground that the services were not received by the assessee in the factory premises is not sustainable. The respondent also relies on the ruling of this Tribunal in the case of Commissioner of Central Excise Vs. Ultratech Cement Ltd. - 2011 (21) STR 297 (Tri-Mum), wherein the facts were that the cement manufacturer had set up a River Pump and had availed CENVAT Credit in respect of repair and maintenance of the said River Pump situated at bank of Wardha River to draw water which is used by the assessee in manufacture of cement in its cement plant. In such circumstances, this Tribunal had held that input services utilized eve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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