CCE Vs. VIKRAM CEMENT

JUDGEMENT

(1.) THE relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of cement. They availed Cenvat Credit on input services during the period from January, 2005 to December, 2005.

(2.) THE details of the Cenvat credit on the input -services are as under:

(3.) LD . DR on behalf of the Revenue reiterates the Grounds of Appeal. He submit that the input services were used outside the factory premises and, therefore, the respondents are not eligible for credit. He further submits that Rule 2(1) of the Cenvat Credit Rules, 2004 provides any services used by the manufacturer whether direct or indirectly, in or in relation to the manufacturer of final products and clearance of final products from the place of removal. He submits that the input services in this case were rendered outside the place of removal of the goods and, therefore, they are not eligible.