CCE Vs. J.K. CEMENT WORKS

JUDGEMENT

(1.) THESE are the Revenue's appeals against the impugned order -in -appeal dated 27/2/07 passed by CCE (Appeals), Jaipur by which he set aside the Deputy Commissioner's orders -in -original No. 186/06 -ST dated 05/12/06, 205/06 -ST dated 15/12/06 and 169/06 -ST dated 04/12/06 confirming Cenvat credit demands of Rs. 1,20,246/ -, Rs. 8,201/ - and Rs. 9,363/ - respectively against the Respondent and also imposing penalty on them. The Respondents are manufacturer of cement in their plants at Nimbahera and Mangrol and avail Cenvat credit facility. The point of dispute is as to whether they are eligible for service tax credit in respect of "Rent a cab services", "cellular telephone services", "repair of car/motor vehicle service" and "photography services". According to Revenue, these services cannot be treated as "input services" used in or in relation to manufacture of cement.

(2.) HEARD both the sides.

(3.) IN view of the above discussion, I find no infirmity in the impugned order. The Revenue's appeals are dismissed.