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TMI Blog2022 (6) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... premises is a place of removal and the services received at place of removal should be treated as services received upto the place of removal - reliance can be placed in the case of JK. COTTON SPG. WVG. MILLS CO. LTD. VERSUS SALES TAX OFFICER, KANPUR [ 1964 (10) TMI 2 - SUPREME COURT] - Accordingly, the credit is clearly admissible. Services received at Thermal Power Station - windmill services - HELD THAT:- Merely because the services were received outside the factory premises, the credit cannot be disallowed so long it is used in the manufacture of final product. The similar view is applicable in case of the services received for the purpose of windmill services located outside the factory - credit allowed. Housekeeping Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en denied by the learned Commissioner on the ground that these services have no nexus with the manufacturing activity of the appellant. 2. Shri Ishan Bhatt, Learned Counsel appearing on behalf of the appellant submits that all these services are directly or indirectly related to manufacturing of the final product of the appellant. As regard the service of Clearing Forwarding Agency Services, it is related to loading/unloading of goods at the premises of C F Agent which is the place of removal. As per definition of input service, services for clearance of goods upto the place of removal are admissible input service. As regard Maintenance and Repair Service, Business Auxiliary Services and Operation and Maintenance Service related to F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same was used beyond the factory premises. However, the C F Agency s premises is a place of removal and the services received at place of removal should be treated as services received upto the place of removal. Accordingly, the credit is clearly admissible and this is supported by the following judgments: CCE v. Rajasthan State Chemical Works 1991 (55) ELT 444 (SC) Union of India v. Ahmedabad Electricity Co. Ltd. 2003 (158) ELT 3 (SC) Doypack Systems Pvt. Ltd. v. Union India 1998 (36) ELT 201 (SC) CCE v. Solaris Chemtech Ltd. 2007 (214) ELT 481 (SC) JK Cotton Weaving Mills Ltd. 1997 (91) ELT 34 (SC) Union Carbide India Ltd. V. CCE, Calcutta 1996 (86) ELT 613 (Tribunal) As regard the services received at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) STR 741 (Tri.- Chennai) CCE ST v. Nutrine Confectionary Co, Ltd.- 2015 (39) STR 866 (Tri-Banglore) Gujarat Insecticides Ltd. v. CCE ST Excise Appeal No. 12834 of 2018 Credit of service tax paid on erection, installation commissioning, repair and maintenance of fly-ash extraction plant is available Vikram Cement v CCE -2006 (197) ELT 145 (SC) CCE v Ambuja Cement Ltd.-2015 (1) TMI 543 Birla Corporation Ltd v CCE - 2014 (34) STR 589 (Tri-Delhi) CCE ST v Ultratech Cement-2018 (18) GSTL 220 (MP) CCE v Birla Corporation Ltd.-2015 (316) ELT 169 (Tri-Delhi) CCE v Ultratech Cement Ltd 2012 (278) ELT 523 (Tri-Mumbai) Ultratech Cement Ltd. v. CCE 2014 (34) STR 426 (Tr.- Delhi) Repair and Maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 684 (Tri-Chennai) Credit of Pest Control Services is available Hinduja Foundries Ltd v CCE- 2017 (52) STR 190 (Tri-Chennai) ADC India Communications Ltd. v. CCE- 2012 (283) E.L.T. 415 (Tri. - Bang.) Sai Life Sciences Ltd. v. CCE- 2017 (51) STR 55 (Tri-Hyd.) Nirma Ltd. v. CCE- 2013 (32) STR 622 (Tri-Ahmd.) Credit of Garden Maintenance Services is available Hindalco Industries Ltd. v. CCE 2019 (3) TMI 300-CESTAT Ahmedabad Rane TRW Steering System Ltd. v. Commissioner- 2017 (4) GSTL 133 Rane TRW Steering System Ltd. vs. Commissioner 2018 (11) GSTL J187 (Mad.) CCE v. Lupin Ltd.- 2012 (285) ELT. 221 (Tri. - Mumbai) CCE v. Nirma Ltd.- 2012 (277) ELT 207 (Tri-Ahmd.) In view of the above judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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