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2019 (7) TMI 1651 - CESTAT KOLKATARefund of unutilized CENVAT credit - input services used for Export of goods - period April, 2014 to June, 2014 - rejection of refund on the sole ground that from the documentary trail it could not be established that amount was paid for renting of immovable property - HELD THAT:- The substantive part in respect of eligibility of credit in respect of input service has remained the same, being used by the manufacturer, whether directly or indirectly, in relation to the manufacture of final product. It is the inclusive part wherein amendment has been made effective from 1stApril, 2011 vide Notification no. 3/2011-CE (NT) dated 01.03.2011 and accordingly several exclusions have been brought in the definition of Input services, which did not exist, in the prior period. Moreover, the term “services used in relation to setting up of the factory” has been removed from the definition, being replaced by specific exclusions. Thus, based on such amendments, the department has argued that credit in respect of input services which were used for setting up of the factory shall not be allowed. Such narrow interpretation, without even considering changes made in the definition of input services shall lead to wrong conclusion. The refund claim filed by the Appellant is for the period April, 2014 to June, 2014. Various kind of input services viz. Business Auxiliary Service, Business Support Service, Clearing and forwarding service, erection commissioning and maintenance service, information technology service, renting of immovable property service, technical testing services has been taken by them during the set up stage of the manufacturing unit - These services do not form part of such exclusion clause, hence they are clearly available as credit. Moreover, adjudicating authority has admitted in the impugned order that the input services on which credit has been availed were essential for running of business and a pre condition for manufacturing final product. This also goes long way in establishing the fact that these services were eligible. Appeal dismissed - decided against Revenue.
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