TMI Blog2010 (4) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... an input service relating to business and that CENVAT credit is admissible, sustainable - 736 of 2009 - - - Dated:- 1-4-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY : Ms. Sejal K. Mandavia, Standing Counsel, for the Appellant. [Judgment per : H.N. Devani, J. (Oral)]. Appellant-Revenue has challenged order dated28th November, 2008[2009 (15) S.T.R. 282 (Tri. - Ahmd.)] made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following two questions stated to be substantial questions of law :- (i) Whether the canteen service/facility, provided in the factory of the assessee was an input service, in or in relation to manufacture, directly or indirectly of the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandavia, learned Standing Counsel for the appellant- Revenue submitted that the main definition of input services extended CENVAT credit of service tax paid on services which were used in or in relation to the manufacture of finished excisable goods. That the inclusive part of the definition which covers additional business activities cannot be stretched beyond what is prescribed in the main definition. Accordingly, canteen services even if they are assumed to be activities relating to the main business of manufacture, the same would not be covered under the inclusive part of the definition, because extension of such facilities would not have any direct or indirect nexus to the manufacture of goods. It was accordingly submitted that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of final products and clearance of final products upto the place of removal, and includes the services 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 upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 6. As noted hereinabove, under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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