TMI Blog2015 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer must be received at the factory premises. - Decision in the case of Commissioner of Central Excise Versus Ultratech Cement Ltd. [2010 (9) TMI 19 - High Court of Bombay] and [2010 (10) TMI 13 - BOMBAY HIGH COURT] followed - Decided against Revenue. - Central Excise Appeal No. 14/2012, Central Excise Appeal No. 15/2012 - - - Dated:- 2-12-2014 - A. V. Nirgude And V. L. Achliya,JJ. For the Appellant : Mr Alok Sharma, Sr. Standing Counsel For the Respondents : Mr Sachin Chitnis Mr R E Sengaonkar, Adv. JUDGMENT [Per A V Nirgude,J.] Both these appeals can be disposed of by this common judgment as the facts and controversies between the parties are similar. 2] The appellant is challenging judgment and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60) E.L.T. 369 (Bom.) in the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement Ltd. And 2013 (32) S.T.R. 532 (Bom.) in the case of Deepak Fertilizers Petrochemicals Corporation Ltd. Versus C.C.Ex.Belapur. The question between the parties is whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents. The answer lies in interpretation of Rule 2(B)(k),(l) (m), 3 and 4 of CENVAT Credit Rules, 2004. The relevant Rule 2(B)(k),(l), 3 and 4 of CENVAT Credit Rules, 2004 read as under : 2(B)(k) input means (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known a petrol, used in or in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. (m) input service distributor means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the premises of the provider of output service. [Provided that in respect of final products, namely, articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, the CENVAT credit of duty paid on inputs may be taken immediately on receipt of such inputs in the registered premises of the person who get 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 input service and the service tax paid or payable as is indicated in invoice, bill or, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly or indirectly' and 'in or in relation to' are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. Rule 2(l) initially provides that input service means any services of the description falling in sub-clauses (i) and (ii). Rule 2(l) then provides an inclusive definition by enumerating certain specified services. Among those services are services pertaining to the procurement of inputs and inward transportation of inputs. The Tribunal, proceeded to interpret the inclusive part of the definition and held that the Legislature restricted the benefit of Cenvat credit for input services used in respect of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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