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

M/S The India Cements Ltd vs Cce, C & St, Hyderabad-Iii on 6 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.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 5 - Full Document

Commissioner Of Central Excise & ... vs M/S. Grasim Industries Ltd on 9 July, 2015

In CCE & ST Tiruchirapally Vs Grasim Industries Ltd. 2016(41) STR 73(Tri. Chen) the Tribunal, Chennai had allowed credit in regard to services availed for maintenance of wind mill and plantations. The Tribunal in M/s Yazaki Wiring Technologies India Pvt.Ltd.-2016-TIOL-858-CESTAT-MAD, while considering the eligibility of credit of outdoor catering services, after relying upon various decisions, has allowed the credit observing that, the services are rendered under statutory obligation in terms of Factories Act, 1948. The Tribunal observed that an obligation meant to be discharged under Central Statute should not be defeated by another statute when services are provided in accordance with the provisions of labour welfare legislation.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 2 - Full Document
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