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2011 (8) TMI 432 - AT - Service TaxCenvat credit - Rule 2(1) - As is clear from the above definition, input service means any service which is used by the manufacturer of final products and clearance of final products up to the place of removal. Therefore a service can be treated as input service only when it is used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal - the wind mill is located at Kutch and therefore cannot be considered as input service as the same are not used by the manufacturer directly or indirectly. Further more the power generated is an exempted product and different activity altogether and not related to manufacture - Appeal is dismissed
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