TMI Blog2014 (8) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ess are input services - Held that:- Definition of input service is very wide and covers not only services used directly or indirectly in or in relation to manufacture of final products but also various service used in or in relation to business of manufacture whether prior to manufacture or after manufacture. Inasmuch the appellants are unable to use their premises without dismantling, sorting an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the contention of the learned Advocate is that services used in relation to renovation and repair of factory and activities relating to business are input services as per Rule 2(l) of the Cenvat Credit Rules, 2004. It is submitted that the manufacturing activity undertaken by the appellant comprises of making of concentrate by purification of ores raised by the appellant from its underground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mines, wherefrom the said scrap is sold to the buyers. It is submitted that such services incurred in connection with repairs and renovation of the factory of the appellant which per se befalls under the category of services mentioned under the inclusive part of the definition of input services as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. Thus, in view of the direct eligibility of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the stay purpose, I take into consideration Hon ble Bombay High Court judgment in the case of CCE v. Ultra-Tech Cement reported in 2010 (20) S.T.R. 577 (Bom.). It stands held that the definition of input service is very wide and covers not only services used directly or indirectly in or in relation to manufacture of final products but also various service used in or in relation to business o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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