TMI Blog2018 (11) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing activities of the assessee. Division Bench of CESTAT, Chennai in the case of M/s. Madras Cements Ltd. [2018 (5) TMI 411 - CESTAT CHENNAI] while considering the situation prior to 01.04.2011 has discussed the definition of “input services” and has held The credit allowed in respect of construction of residential complex and services relating to vehicle maintenance and repair service and vehicle insurance are eligible for credit - the C&F Service and Port Service are essentially the services provided in relation to the manufacture of final products and therefore, the appellant is entitled to avail the CENVAT Credit on the same. Appeal allowed - decided in favor of appellant. - Appeal No.: E/41704/2018 - Final Order No. 42947/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the documents placed on record and have also gone through the Orders referred to during the course of arguments. 6.1 On going through the above Orders relied on by the Ld. Advocate, I find that the appeal deserves to be allowed for the following reasons. This Bench of the Tribunal in the appellant s own case reported in 2017 (7) T.M.I. 710 CESTAT Chennai (supra) for an earlier period, after considering the rival contentions has ruled as under : 5. However, it is seen that in one of the matters, the period involved is post-01.04.2011, when the definition of input services was amended and there was a specific exclusion of the Motor Vehicle Insurance or Vehicle Maintenance Charges, from the definition of Input Services . L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of time and on the principle of latter the better. She also submits that the High Court s decision in the case of Strategic Engineering (P) Ltd. (supra) had also taken into consideration, the Karnataka High Court s decision in the case of Bill Forge Ltd. (supra) and which should be followed. 6.2 Similarly, I find that the Division Bench of CESTAT, Chennai in the case of M/s. Madras Cements Ltd.(supra) while considering the situation prior to 01.04.2011 has discussed the definition of input services and has held as under : 8. At the outset, it has to be stated that the period involved is prior to 1.4.2011. The definition of input services during the relevant period is noticed as under:- Input service means any se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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