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Documents citing M/S The India Cements Ltd vs Cce, C & St, Hyderabad-Iii on 6 October, 2016

M/S Ultratech Cement Ltd vs The Commissioner on 7 October, 2016

2. On behalf of the appellants, the Ld. Counsel Shri Karan Talwar advanced arguments referring to the definition of  input services. He submitted that the definition of input services is of wide amplitude and has been interpreted by courts to include those services which are integrally connected with the business of manufacturing and the cost of which forms a part of the cost of final product. The definition of input service specifically provides that any service used whether directly or indirectly, in or in relation to the manufacture of final products is eligible for Cenvat credit. He explained that transportation of inputs into the factory is an essential activity in the process of manufacture, because without the inputs being made available within the factory, the activity of manufacture cannot be carried out. Inputs ie. Bulk Cement is received in the factory through rail wagons using railway tracks. That without railway track, the rail wagons cannot run. The manpower recruitment services were availed by the appellant for upkeep/maintenance of the railway tracks laid within the factory premises; such maintenance services can be carried out only by labourers who are experienced with such job. He relied on the decision laid in the case of M/s India Cement Ltd Vs CCE& ST Guntur in the Final Order No .A/30610-30611/2016 dated 20-07-2016 and argued that in the said case, credit was allowed on manpower recruitment services used for maintenance and cleaning, electrical maintenance works under taken at mines.
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M/S. Binjusaria Metal Box Co. Pvt. Ltd vs Cc&Ce, Hyderabad-Iv on 17 October, 2016

5. On behalf of the appellant, the learned counsel Shri K. Nagaraja Rao submitted that the issue presently posing for consideration is whether the credit is admissible on welding electrodes or not. The issue stands covered by the decision passed by the Tribunal in the case of India Cements Ltd. Vs. CC,CE&ST, Hyderabad-I&II [2016-TIOL-2423-CESTAT-HYD]. He submitted that the welding electrodes were used for repair and maintenance within the factory and without such repair activity, it is not possible to carry out the process of manufacturing in a commercially feasible manner.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 1 - Full Document

M/S. Ultratech Cement Ltd vs The Commissioner Of on 2 December, 2016

Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Date of hearing: 02/12/2016 Date of decision: 02/12/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The issue arising for consideration in the appeal is whether the credit is admissible on Welding Electrodes used for the purpose of repair and maintenance of the plant/machinery under the category of inputs. The issue stands covered by the judgment laid by Tribunal in the case of M/s. India Cements Ltd., Vs. CC, CE & ST, Hyderabad-I&II, reported in [2016-TIOL-2423-CESTAT-HYD] and also in the case of CC, CE & ST Vs. M/s. Andhra Sugars Ltd., reported in [2016-TIOL-2047-CESTAT-HYD]. The Tribunal in the said case had relied upon the judgment of the Honble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. In view thereof, I hold that the credit is admissible. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any.
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