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TMI Blog2024 (7) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned order makes it very clear that the denial is made on the ground that the setting up of business was not an activity related to the business. It is difficult to understand the logic behind this conclusion. It is not their case that the appellant having undertaken the activity of setting up of the factory did not carry any manufacturing activity in that premises and therefore, the denial of input credit was called for. It is the settled position of law that the ambit of the definition prior to 01.04.2011 was large enough to cover all such activities that are disputed here, in this case, as long as there is no denial by the revenue that after setting up of the factory, no business was carried on from that premises. The denial o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stand of availing the above CENVAT credit, but however not satisfied with the reply the adjudicating authority proceeded to confirm the disallowance as proposed, along with interest and penalty. Aggrieved, the appellant is before this forum by this appeal. 3. Heard Shri R. Parthasarathy, learned consultant for the appellant and Shri R. Rajaraman, learned Authorized Representative for the respondent. 4. The original authority having considered the various input services, allowed the credit on some of the services, against claim of the appellant for credit on the services like fabrication, erection, commissioning and installation service, manpower supply in relation to construction and erection of cement grinding plant. He, however, records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these services was liable to be recovered under Rule 14 of CCR. 6. It is the case of the taxpayer that the total input tax credit availed which was rejected by the original authority included service tax paid on freight relating to inward transport, transportation of various goods required for the establishment of the cement grinding plant and also for procuring clinker and other inputs for the manufacture of cement. The above were clearly of the nature of input services and therefore, the inward transportation was nothing but an input service to which the appellant were legally entitled to avail credit on the service tax paid on the same. 7. It was also submitted that the authority wrongly concluded that the input service tax service credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Ltd. Vs. CCE, Bangalore 2009 (13) STR 616 (Tri. Bang.) c. Givaudan Flavours (India) P. Ltd. Vs. CCE, Daman 2009 (15) STR 433 (Tri. Ahmd.) d. CCE, Guntur vs. Hindustan Coca-Cola Beverages Pvt. Ltd. 2009 (15) STR 248 (Tri. Bang.) e. D.C.M. Shriram Consolidated Ltd. 2006 (4) STR 610 (Commr. Appeal) 10. It is their case that it was wrong on the part of the authorities below to assume that CENVAT Credit Rules do not prescribe any restriction that an input CENVAT credit could be taken only up to the time of completion of setting up of a plant / factory. They further urged that even such services which were meant to be used after setting up of cement grinding plant would qualify for credit. It is thus contended that the nexus theory between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. CCE, Delhi 2013 (31) STR 684 (Tri. De.) c. CCE, Raipur Vs. Beekay Engg. Castings Ltd. 2009 (16) STR 709 (Tri. Del.) With regard to GTA outward transportation of finished goods, the place of removal after 01.04.2008 was either their factory gate or their depots as concluded by the original authority was incorrect and contrary to the order of Larger Bench of the Tribunal in their own case dated 21.12.2003. 12. Thus, even after amendment to the definition of input services with effect from 01.04.2008, the place of removal of the goods which were sold on FOR destination basis was never their factory gate or depots and hence, the place of removal was always their customers places. 13. In the decision of Ultratech Cement case decided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal and includes service, used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training. computer networking, credit rating, share registry, and security, inward transportation of inputs or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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