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2015 (12) TMI 342 - AT - Service TaxDenial of CENVAT Credit - Various services - Nexus with manufacturing activity - Held that:- Services envisaged in the inclusive part of the definition is very broad and a narrow interpretation cannot be placed to conclude that the services used only in the manufacture of final product will qualify as 'input service' for the purpose of taking CENVAT credit. Therefore, considering the scope and spirit of the definition of 'input service', I am of the considered view that the stand of Revenue that "usages of the services 'in or in relation to manufacture' alone determines its qualification to be an input service" is not in harmony with the statutory provisions. - if the services have been utilised either directly or indirectly, in or in relation to the manufacture of the final product or used in relation to activities relating to business, then such services fall within the definition of input service and the manufacturer is eligible to avail CENVAT credit of the service tax paid on such services. - there is no infirmity in the order passed by the Commissioner (Appeals) and accordingly the same is upheld - Decided against Revenue.
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