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2018 (3) TMI 1493 - HC - Service TaxCENVAT credit - service provider - input service tax - whether an assessee who is not engaged in the process of manufacturing but is only providing services can avail CENVAT Credit? - Held that: - Reverting back to the definition and the nature of construction activity carried on by the respondent company for erecting the facility of “Cargo Handling Services” it is to be kept in mind that the 'Inputs' have been used for providing output services which is taxable, therefore, by erecting the Railway Siding, the respondent is providing a taxable service for providing an output service, therefore, it is entitled to avail Credit under Rule, 2004. Reliance placed in the case of Commissioner of Central Excise, Vishakhapatnam-II v. Sai Sahmita Storage (P) Limited, [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT], wherein it has been held, with reference to definition of 'Input' in Rule 2 (k) that all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing output service are eligible for CENVAT Credit. Credit allowed - appeal dismissed - decided against Revenue.
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