TMI Blog2009 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices are not in the nature of input services which are used in or in relation to the manufacture of excisable goods. Hence, the definition of input service under the CENVAT Credit Rules which includes “activities relating to business” cannot be interpreted to include an activity which is a post- manufacturing activity. - The learned counsel has raised a pertinent question that in these cases the appellants were only put on notice regarding the eligibility of debit note as a valid document for taking credit and not on the question of the impugned taxable service being ineligible input service. - Keeping in view the foregoing, I set aside impugned orders. The cases are remanded to the original authority for examining the matter afresh and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (16) S.T.R. 94 (Tribunal) = 2009 (242) E.L.T. 467 (Tribunal) under which it has been held that the debit notes issued by the service provider contained details of service tax payable, description of taxable service, value of taxable service and registration number of service provider and name and address of service provider which are the details required as per Rule 9(2) of Cenvat Credit Rules, 2004. In view of such finding the matter in that case was remanded to the original authority for verifying if the documents contained the necessary details and to allow benefit of service tax credit on such verification. Learned counsel prays for passing a similar order of remand in these cases also. 4. Heard the learned Jt. CDR Shri V.V. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make Rules to provide for credit in respect of goods and services used for providing taxable service. There is no power with the Government to make rules to provide for credit in respect of service tax paid on input services which is used neither in or in relation to manufacture of excisable goods nor for providing taxable output service." 6. Prima facie, it appears that the consignment agents' services and the selling agents' services are not in the nature of input services which are used in or in relation to the manufacture of excisable goods. Hence, the definition of input service under the CENVAT Credit Rules which includes "activities relating to business" cannot be interpreted to include an activity which is a post- manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reted to exceed the mandate given under the main statute as maybe seen from the following decisions:- (i) Carter Hydraulic Power Pvt. Ltd. v. CCE - 2008 (229) E.L.T. 603 (ii) Eltex Super Castings Ltd. v. CCE - 2006 (206) E.L.T. 230 (iii) Chemspec Chemicals Pvt. Ltd. v. CCE - 2008 (222) E.L.T. 374 (iv) Condor Power Products P. Ltd. v. CCE - 2007 (210) E.L.T. 137 8. Though these decisions were rendered in the context of Rule 8 vis-a-vis enabling power under Section 11AB of the Act, the ratio of these decisions is relevant for interpreting CENVAT Credit Rules framed under the enabling powers under Section 37(2) of the Act. The enabling provision under the Act only allows for providing credit of service tax paid or pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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