TMI Blog2011 (4) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 - - - Dated:- 8-4-2011 - Shri N. Kumar and Shri Ravi Malimath, JJ. Represented by: Shri N.R. Bhaskar for the Appellant. JUDGMENT Ravi Malimath, J. - This appeal is by the revenue being aggrieved by the order of the Tribunal holding that the assessee is entitled for cenvat credit of the service tax paid on catering services. 2. The assessee is engaged in the manufacture of excisable goods i.e. 'Fine Blanking Components'. It was observed by the revenue that the assessee had availed credit of service tax to the extent of Rs. 47,523/- paid on catering service for the period January 2008 to June 2008. Accordingly, a show cause notice dated 23.10.2008 was issued to show cause as to why the cenvat credit irregularly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the definition expressly, as constituting input service. It also includes transportation of inputs or capital goods and outward transportation upto the place of removal. Therefore the test is whether the service utilized by the assessee is for the manufacture of final product. Such service may be utilized directly or indirectly. Such service may be in the nature of transportation of inputs or capital goods, up-to the factory premises or if the final product is removed from the factory premises for outward transportation up-to the place of removal. It is only an inclusive definition. The services mentioned in the Section are only illustrative and it is not exhaustive. Therefore when a particular service not mentioned in the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not entitled to the benefit of CENVAT credit. Infact, Rule 3 of the Cenvat Rules, 2004, specifically provides that the manufacturer of final products shall be allowed to take credit. The service tax is leviable under Section 66 of the Finance Act and paid on any input service received by the manufacturer of a final product. Therefore under the scheme of the Cenvat Credit Rules, 2004, the service tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit. Therefore, the Judgment of the Tribunal is legal and valid and is in accordance with law and does not suffer from any legal infirmity which calls for any interference. Hence, the substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
