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2012 (7) TMI 568 - AT - Service TaxScope of input service - Rule 2(l) cenvat credit rules, 2004 - contention by AO that services allowed are having no nexus with the manufacturing activity - assessee contention that definition of input service is an inclusive definition and services used even in relation to setting up, modernization, renovation or repairs of a factory etc. are included in the ambit of "input service" - Held that:- Considering the case of CCE, MUMBAI-V Versus GTC INDUSTRIES LTD.[2008 (9) TMI 56 (Tri)] Commissioner has failed to discuss individually how each of the services claimed by the respondent-assesses as input services in the light of inclusive part of the definition has been accepted by him - every input service availed by the manufacturer cannot be treated as eligible for input credit without looking into the nexus - the matter is remanded to the Commissioner (Appeals) to record his finding in respect of each of the disputed services have been treated as falling under input service in terms of Rule 2(1) of the CENVAT Credit Rules
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