TMI Blog2009 (8) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... used for business activities, any service tax paid on the services rendered by the authority on such aircraft need to be allowed as credit to the assessee. The appeal is allowed. - E/802 OF 2008 - A/445 OF 2009/SMB/C-IV - Dated:- 5-8-2009 - ASHOK JINDAL, JUDICIAL MEMBER S.A. Gundecha for the Appellant. P.K. Agrawal for the Respondent. ORDER 1. This appeal is filed against the order-in-appeal dated 23-4-2008 passed by the Commissioner (Appeals), Central Excise, Pune. 2. The issue in this case is whether the appellant is entitled to the availment of Cenvat credit for the service tax paid/reimbursed to the Airport Authority of India for availing of the services of Airport Authority of India in connection with the operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the admitted position. Secondly, he submits that as per Rule 2(l) of the Cenvat Credit Rules, 2004, the definition of inputs is as under :— "(l) 'input service' means any service,— (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he place of removal. 10. And Part-II is that includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output services or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business. 11. The Ld. Counsel had also submitted that the aircrafts in question were used by the officials of the appellant's company as conveyance between their plants and are essential for the business purposes and these services are related to the business only. 12. I find that it is not denied by the department that these services are not relating to the business activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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