TMI Blog2013 (6) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... s etc. - Held that:- The objection of the lower authorities that such services were not availed at Jaipur but at places other than the place of manufacture, do not carry weight in view of various precedent decision of the Tribunal. In the case of Jaypee Rewa Cement Plant V. CCE, Bhopal [2009 (7) TMI 488 - CESTAT, NEW DELHI], it was observed that input services rendered outside manufacturing premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Mathur, DR, for the Respondent. ORDER All three appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both sides, I find that the appellants are engaged in the manufacture of ball bearings and axel box in their factory located at Jaipur. They are maintain the registered office at Kolkata and central office at New Delhi. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: (1) used by a provider of taxable service for providing an output services; or (ii) used by the manufacturer, whether directly of 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, premise of provider of output ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants, I find that Kolkata office is registered office of the appellants and is being maintained by them for the purposes of business relating to goods being manufactured by them. The definition of input services does not restrict itself to the services availed for manufacturing activities but gets extended to the services used relating to business. Inasmuch as Kolkata and Delhi office maintained b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture. 6. Inasmuch as there is no dispute about the fact that services disputed in the present appeals are covered by the definition of input services, and are used by the appellants in relation to their business activities at Jaipur, the same are eligible cenvatable input services. Accordingly, I set aside the impugned orders and allow all the appeals with consequential relief to appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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