9911796707
TMI Blog2008 (4) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... i B.S.V. Murthy, Member (T) Shri B.L. Narsimhan Advocate for the Appellant S/Shri Sameer Chitkara, SDR and M.M. Mathkar, JDR, for the Respondent. [Order]. - M/s. Ellora Times Ltd. (hereinafter referred to as ET) have filed the stay petition seeking waiver of pre-deposit of Cenvat credit of service tax paid on input services of Rs. 6,34,684/- denied to them vide Order-in-Appeal No. 280/2007/ COMMR(A)/RAJ dated 28-9-2007. I find that the issue involved in this stay petition and appeal and also the issue involved in the appeal filed by M/s. Ajanta Transistor Clock Mfg. Co. Ltd. (hereinafter referred to as ATC) against the order-in-appeal No. 355 /2007/COMMR(A)/RAJ dated 12-12-2007 are same. The second appeal has been listed for ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Co. Ltd the Cenvat credit was denied whereas in the case of M/s. Ellora Times Ltd. the Jt. Commissioner dropped the proceedings. The matter was taken up before the Commissioner (Appeals) by the party as well as the Department and Commissioner (Appeals) decided both cases in favour of the Revenue and held that Cenvat credit is not admissible. 6. Heard both the sides. 7. Ld. Advocate for the appellants stated that even though the wind mills have been located at more than 200 kms. from the factory, they are able to utilize the electrical energy produced in the wind mills after reduction of 2% of the electricity produced as wheeling charge. In addition the memorandum of understanding with the Electricity Board also extends facilities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rajasthan State Chemical Works [1991 (55) E.L.T. 444 (S.C.)] (2) UOI v. Ahmedabad Electricity Co. Ltd. [2003 (158) E.L.T. 3 (S.C.)] (3) Union Carbide India Ltd. v. CCE, Calcutta [1996 (86) E.L.T. 613] 9. It was also argued that the ratio of the Hon'ble Supreme Court's judgment in M/s. Vikram Cement's case [2006 (194) E.L.T. 3] also is applicable. The test for qualifying for the definition of input services is whether such service is used directly or indirectly in the manufacture of final products and in this case services received at wind mill farm are used in relation to the manufacture of final products. The Vikram Cement's case also supports the stand that there no condition that input services must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been denied. 10. Ld. DR points out that in addition to the eases already decided in support of the Revenue and discussed above, full electricity is not used and 2% is deducted towards wheeling charges. He also states that in all the other cases cited, there is a direct nexus between the final product manufactured and the service received, which is not the case here. As regards CHA services, he states that the case has been referred to Larger Bench and therefore may not be relied upon. 11. After a detailed consideration of all the points raised by both the parties, I find no reason to differ from the two orders already passed by this Tribunal on the same subject in identical situation. The apex court's judgment in M/s. Vikram Cement' ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
