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TMI Blog2020 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to cenvat credit on all the items of input services in dispute, as the same has been received and utilised in the factory of production allowable under Rule 2(l) of Cenvat Credit Rules, 2004. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50323 of 2019-SM - FINAL ORDER NO. 50666/2020 - Dated:- 12-3-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Dhrub Tiwari, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue involved in this appeal is allowability of cenvat credit on services utilised in the factory of production, the details of which are as follows:- Service in dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctories Act, 1948, in compliance of which attracts penal action. Further, Jarofix yard site is a statutory compliance under the Environment law. Thus, services of electrification work are in relation to renovation and maintenance and further in relation to manufacturing activity. - Hindustan Zinc Ltd. v. CCE ST, 2016 (9) TMI 942-CESTAT, New Delhi. - Hindustan Zinc Ltd. v. CCE, 2017 (7) TMI 387-CESTAT, New Delhi. - Ultratech Cement Ltd v. CCE ST, 2018 (3) TMI 1371 CESTAT, New Delhi. Installation of deep irrigation system 1,43,114/- Services used in relation to garden maintenance which is requirement under State Pollution Control and further improves the aesthet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services have been received and utilised inside the factory premises, relating to the production, directly or indirectly. The appellant is involved in mining of zinc and further beneficiation for getting the metal zinc which is a taxable output. In the process, certain hazardous waste is generated, which has to be properly stored and has to be disposed of as per the norms laid down by the State Pollution Control Board to minimise air water and land pollution. Jarofix yard site is essential in the manufacturing of zinc, accordingly all these aforementioned services are admittedly used for managing the jarofix yard site, and also for maintaining greenery as per direction of the State Pollution Control Board. Further, Monsoon shed is for sto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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