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2023 (3) TMI 1435 - AT - Central ExciseCENVAT Credit - input services - denial of credit on the ground that input service was not used in or in relation to manufacture of finished goods - HELD THAT:- Interpreting the definition of Input Services as per Rule 2 (l) of CENVAT Credit Rules, 2004 for the period prior to 01.04.2011 a larger bench of Tribunal has in case of M/S. RELIANCE INDUSTRIES LTD., VADODRA VERSUS COMMISSIONER CENTRAL EXCISE & SERVICE TAX (LTU) , MUMBAI [2022 (4) TMI 1357 - CESTAT MUMBAI (LB)] held that The definition of “input service” is of wide import and covers not only input services which have a nexus with the manufacture of the final product (covered by the first limb), but also other input services, which do not have such a nexus, and are covered by the other limbs of the definition. Each limb of the definition is independent and, therefore, if an assessee can satisfy any one of the limbs, the benefit of Cenvat credit would be available, even if the assessee does not satisfy the other limbs of the definition. For the period prior to amendments made in the definition of input services, the outdoor catering services availed by the appellant for providing canteen services to their employees are input services - In view of the Circular No 943/4/2011-CX dated 29.04.2011 the CENVAT Credit availed on these two invoices cannot be denied. There are no merits in the impugned order, and same is set aside - appeal allowed.
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