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2019 (11) TMI 1471 - CESTAT MUMBAICENVAT Credit - input services - Air Travel Services - Car Insurance Services - Construction Services - Courier Services - Courier of sample services - Dismantling of Old Crane & Power Press Services - Estate Consultancy Services - Fixing of Roofing Cladding Sheet Services - Flooring of Factory Services - Hyundi Car Insurance Services - Insurance of Vehicle Services - Internet Telephone Services - Maintenance& Repair Services - Management Consultancy Service - Share Transfer Services - Stock Exchange Services - Telephone Services - Testing & Analysis Services - Xerox & Copier Services - services provided by bank - Excess service tax credit availed on works contract service - Ocean Freight - period from April 2009 to March 2015. HELD THAT:- For ascertaining the eligibility for cenvat credit in respect of the disputed services, the definition of 'input service', provided under Rule 2(l) ibid is relevant for consideration. The case of the appellant falls under both pre as well as post amended definition of input service. Under the pre-amended definition of input service (effective up to 31.03.2011), the scope and ambit of input service was very broad and comprehensive inasmuch as the phrase “activities relating to business” was specifically finding place in the inclusive part of such definition. The effect of such expression is that any services availed by a service provider for accomplishing the purpose of its business, should be considered as input service. The scope of input service was also widespread under the amended definition of input service (w.e.f. 01.04.2011) inasmuch as the expression "any service used by a provider of output service for providing an output service" was incorporated in such definition clause. Further, the inclusive part of definition has also widened the scope and ambit, meaning thereby that all most all the services used by a service provider were recognized as input service for the purpose of availment of Cenvat benefit. However, certain excluded category of services were provided in the definition clause, which would not be considered as input service in the case of a service provider. For ascertaining eligibility of cenvat benefit on the disputed services,proper examination of the contract, documents, invoices etc. are required. Since, the disputed case to case issues cannot be effectively examined at this stage, the matter should be remanded to the original authority for a proper fact finding, whether the disputed goods should be considered as input service for the purpose of availment of the Cenvat benefit - Appeal allowed by way of remand.
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