TMI Blog2014 (8) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ttor Section. The construction of railway siding at railway station Namli is only to facilitate the transportation of coal to the appellant’s factory and, therefore, this service has to be treated as service used in or in relation to procurement of input. The transportation of coal, which is necessary for generation of electricity in the captive power plant, is in my view, integrally connected with the business of manufacturing of the final product and therefore the services received for construction of railway siding have to be treated as ‘services used in or in relation to procurement of inputs’ and also the ‘activities relating to Business of manufacture of the final product. In view of the above discussion, I hold that the service in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal being filed to Commissioner (Appeals) against this order of the Assistant Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 29/08/11 upheld the Assistant Commissioner s order. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Ms. Rinky Arora, Advocate, the learned Counsel for the appellant, pleaded that during the period of dispute, the definition of input service specifically covered the services used in relation to procurement of inputs and activities relating to business , that coal is one of the inputs for the appellant as the same is used in the captive power plant for generation of electricity, which is used for the manufacture of final product, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l), that in this judgment, Hon ble Bombay High Court has also held that the definition of input service read as a whole makes it clear that the said definition not only covers the service which are used directly or indirectly in or in relation to manufacture of final products but also includes the other services which are integrally connected with the business of manufacturing of final product, that the ratio of this judgment of Hon ble Bombay High Court is squarely applicable to the facts of this case, as construction of railway siding to facilitate the transportation of coal to the appellant s plant is an activity which is integrally connected with manufacturing business of the appellant, that the Tribunal in the case of CCE, Nagpur vs. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir factory which uses coal and coal is transported to the factory by railways and for this purpose only, a railway siding was constructed at railway station Namli on Ratlam - Chittor Section. The construction of railway siding at railway station Namli is only to facilitate the transportation of coal to the appellant s factory and, therefore, this service has to be treated as service used in or in relation to procurement of input. Moreover as held by the Hon ble Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd. (supra), the definition of input service during the period of dispute read as a whole of makes it clear that the said definition not only covers the services which are used directly or indirectly, in or in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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