2015 (12) TMI 1062 - GUJARAT HIGH COURT

Availment of CENVAT Credit - 'Rent-a-Cab', 'Tour Operators', and 'Travel Agent service - Nexus with manufacturing activity - Held that:- There was no dispute even by the Department on the issue that the assessee had consumed for itself various services at various stages in their manufacturing and business activities. Cost was borne by the assessee which also formed a part of the value of the goods manufactured - Rule 2 (l) of the Cenvat Credit Rules, 2004 defines "input service". This definition is couched in means and includes the expression. The definition 'input service' would mean, any service used by the provider of output service, or used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and would include various services specified in the said definition. Thus, the term 'input service' would mean any service used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of final product from the place of removal - service in question was 'input service' and the service tax paid thereon would be available to the assessee by way of Cenvat Credit. No question of law, therefore, arises - Decided against the revenue.