TMI Blog2011 (7) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of manufacture of final products - Decided in favor of the assessee - E/55 and 73/10-Mum - A/286-287/11/SMB/C-IV - Dated:- 13-7-2011 - S K Gaule, J. For Appellant : Shri T C Nair, Adv. For Respondent : Shri A K Prabhakar, JDR Per: S K Gaule: Heard both sides. 2. The Revenue as well as the assessee's are in appeal against the impugned order passed by the Commissioner (Appeals) vide order-in-appeal no. AGS(219)104/09 dated 06.10.2009. Since the issue involved in these cases is common they are taken up for disposal together. 3. Briefly stated facts of the case are that the assessee is engaged in the manufacture of excisable goods viz. motor vehicle parts falling under Chapter 87 of Central Excise Tariff Act, 1985. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n connection with maintenance of wind mills are exclusively used in relation to manufacturing activity and, therefore, are squarely covered under the definition of input service . Input service covers not only services used directly or indirectly in or in relation to the business of manufacturing of the final product and in their case the repair and maintenance service has nexus with the upkeep of their wind mills which is used for generation of electricity which in turn is used in their factory and they are fully covered under the definition of input service' under CENVAT Credit Rules, 2004. As regards the allegation of suppression of facts, the learned Counsel submits that they have been filing their Excise returns, Service Tax returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004, which is reproduced herein as under:- (1) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, 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, accounting, auditing, financing, recruitment and quality control, coaching and trai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such final products manufactured on his behalf, on job work basis, subject to the condition that the inputs are used in the manufacture of such final product by the job worker. Rule 4(7) The CENVAT credit in respect of input service shall be allowed, on or after the day which payment is made of the value of the input service and the service tax paid or payable as is indicated in invoice, bill or, as the case may be, challan referred to in rule 9. 7.3. The Tribunal in the case of Indian Rayon Ind. Ltd. (supra) has held that no such stipulation regarding receipt of input service, which is separately defined under the rules is provided. The Hon'ble High Court in the case of Ultratech Cement Ltd. (supra) has held that the definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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