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2013 (8) TMI 154 - AT - Central ExciseCenvat Credit on Input Service - input service - credit of service tax paid on rent, security and maintenance - inward / outward transportation goods - nexus of input services with manufacture – Held that:- As per the Hon’ble High Court of Bombay in the case of Deepak Fertilizers and Petrochemicals Corporation Ltd.[ 2013 (4) TMI 44 - BOMBAY HIGH COURT], it is held that as a matter of first principle on a plain and literal construction of Rule 3(1) it is not justified in holding that the appellant would not be entitled to avail of CENVAT credit in respect of services utilized in relation to ammonia storage tanks on the ground that they were situated outside the factory of production - The definition of the expression 'input service' covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products - Whereas Rule 3(1) allows a manufacturer of final products to take credit of excise duty and service tax among others paid on any input or capital goods received in the factory of manufacture of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of the final product - The input services in the present case were used by the Appellant whether directly or indirectly, in or in relation to the manufacture of final products – Appellant manufactures dutiable final products and the storage and use of ammonia is an intrinsic part of that process – Decided against the Revenue.
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