9911796707
TMI Blog2018 (3) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... Amongst those services, the services involved in the present case are catering service (S.No. 43), hotel bill (S.No. 57). These services were consumed by the employees of the Appellant, therefore, the same are not eligible for cenvat credit. The credit on the services mentioned at S.No. 18 - car hiring, S.No. 28 - catering, S. No. 43 - catering, S.No. 53 (details not available), S.No. 57 - hotel bill, is not available to the Appellant. In respect of rest of the services, the credit is admissible. Appeal allowed in part. - Appeal No. E/85832/16 - A/85314/2018 - Dated:- 27-10-2017 - MR. Shri Ramesh Nair, Member (Judicial) Shri Sachin Chitnis, Advocate for Appellant Shri S.V. Nair, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The issue involved in the present case is that whether cenvat credit on the input services namely hiring of vehicles, auto repairing maintenance, life/health insurance of staff and CISF personnel, canteen service, catering service, removal of honey comp, disposal of canteen waste, removal of medical waste, maintenance of garden grass cutting etc. is admissible to the Appellant or otherwise. 2. Shri Sachin Chitnis, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Shutdown Jobs) 3. Survey mapping . [Rs. 2,03,477/-] (i) Route Survey, Geotechnical Investigation, Soil Investigation, Receptivity and Cadastral Survey, Geochemical Survey, etc., on the basis of engineering survey work. (ii) Done to decide various Parameters etc. 4. Gardening job [Rs. 1,53,427/-] (i) Consent for refining/manufacture is given by statutory body, , subject to condition that, the Appellants will bring a minimum 33% of the available open land under green coverage by tree plantation. (ii) Keeping the refinery neat and clean and in a healthy environment. 5. Grass Cutting [Rs. 1,43,422/-] (i) Consent for refining/manufacture is given by statutory body, subject to condition that, the Appellants will bring a minimum 33% of the available open land under green coverage by tree plantation. (ii) Keeping the refinery neat and clean and in a healthy environment. 6. Employee Medical [Rs. 1,08,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Turn Around Maintenance job [Rs. 27,723/-] (i) civil maintenance carried out maintenance at refinery, by shutting down the production activity, which is for more than a month. Such maintenance at refinery is term as 'Turnaround'. (ii) During Turnaround, manpower is supplied by agency for civil works, etc. 12. Installation of Nylon Net [Rs. 26,507/-] (i) to prevent the foreign, unwanted materials from entering into the Pumps suction area to protect the system from damage especially while Crude Oil (Raw Material) is discharged in refinery. (ii) Old damaged Nylon net are required to be replaced. 13. Inspection (Ultra sonic testing) [Rs. 25,640/-] (i) ultrasonic thickness gauging of pipelines, tanks, vessels, drums, columns, heat exchangers, furnaces and other equipments in Onsite Offsite areas within refinery. (ii) Especially required, when products move from pipes to tanks. 14. Valves Services [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Rs. 8,249/-] Services from GHK , pertaining to various activities in operations etc. 22. Sulphur breaking/removal/cleaning [Rs. 8,167/-] During the turnaround Sulphur accumulated on Planst and Machinery is removed by breaking and then cleaned the plant and machinery 23. Survey of Refinery Tanks [Rs. 7,7,82/-] (i) Survey of tanks on the basis of engineering survey work. (ii) Done to decide various Parameters etc. 24. ARC for providing forklift operational assistance [Rs. 7,311/-] ARC for providing forklift operational assistance 25. Octroi Services [Rs. 6,184/-] Charges paid by Appellants towards Clearances of Petroleum products by road to various installation etc. 26. Hotel Charges [Rs. 5,972/-] Used for Employees and Executives etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured. 40. Calibration of Storage Tanks/Vessels by optimal reference line method [Rs. 2,426/-] Calibration of Storage Tanks/Vessels by optimal reference line method of Petroleum Products. 41. Scaffholding Job [Rs. 2,137/-] (i) Scaffolding shall be strictly complied with IS 4014 Part-I II -Code of practice for steel tubular scaffolding, IS 3696-1987 Part-1 IS 3696-1991 Part-II Safety Codes for Scaffolds Ladders. (ii) Scaffolding erection / Dismantling Jobs at all elevations in open spaces outside of all vessels, tanks, LPG spheres, heaters/ furnaces, columns, etc. 42. Postioner [Rs. 2,079/-] Utilised for high speed application and large volume controls for providing accurate positioning 43. Catering [Rs. 1,996/-] Used for Employees and Executives etc. 44. Instrumentation Job [Rs. 1,980/-] V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 58. Valuation Job [Rs. 259] Engaged Agency for Valuation of various products etc. 59. Clearing Agent [Rs. 187] Engaged for clearing Scrap, Waste etc. 60. Naptha Sample [Rs. 62/-] Quality control and lab testing of Naptha manufactured in refinery. 5. On carefully going through the use of each service, I find that all the services are essential for the over-all operation of the petroleum refinery. The petroleum refinery is spreaded in a huge area, which consists of open ground, plants, garden etc. Therefore, all the services are required for up-keep and operation of the petroleum refinery plant. The period involved is 2014-15. W.e.f. 1.4.2011, the definition of input service has undergone a change, the amended definition reads, as under:- Rule 2(l) of Cenvat Credit Rules- (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 indirec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
