TMI Blog2015 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... compressed gas unless fitness of such cylinder is approved by an agency authorised to do so. It is undisputed that the cylinder cannot be filled with CNG unless they are certified to be worthy of filling of gas which in this case is being done by the outside agency appointed by the appellant. It has to be held that unless the cylinders are certified, the appellant cannot fill the gas in the said cylinder, is an activity in connection to their business of sale of CNG. Certification of the cylinder did not take place in the manufacturing area, will also not carry the case of the revenue any further as the definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to condition that these cylinders are tested for hydrostatic test or hydrostatic stretch test as the case may be. It is her submission that the appellant is responsible for the delivering the CNG into the cylinders only if they are approved as per the standard fixed by the Chief Controller of Explosives and in order to comply with such conditions instead of appointing the testing agency at different locations the testing agency is appointed at Regional Transport Office and the testing charges and certification charges are paid by the appellant; as a policy no vehicle is filled with CNG unless the vehicle owner produces a metal label indicating the cylinder have undergone hydrostatic test or hydrostatic stretch test as the case may be. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 684, CCE vs. Hindustan Coca Cola Beverages P. Ltd. 2008 (10) STR 495. It is also her submission that the cost of testing the cylinder is included in the final cost of CNG which is dispensed by them; as per the Larger Bench decision in GTC Industries Ltd. 2008 (12) STR 468 which is upheld by the Hon'ble High Court of Bombay, that once the cost is included in the final price, Cenvat credit cannot be denied. 5. Ld. Departmental Representative, on the other hand, would submit that Cenvat credit can be availed only on the services which are rendered to the appellant, in the case in hand the service rendered by the cylinder certifying agency are not rendered to the appellant but to the vehicle owners who have fitted the cylinder in the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or sales promotion, market research, storage upto 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; It can be seen from the above reproduced definition that input service means any service which is used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products. In the case in hand, it is undisputed that CNG can be filled only in those cylinders which are certifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressed gases if filled in cylinders which do not pass mandatory test, are hazards in public place. From this angle, it has to be held that when the cylinder are certified by an agency and service tax is paid on such services Cenvat credit cannot be denied to appellant. 7. I find strong force in the contention raised by the ld. Counsel that the ratio of the apex court in the case of Good Year Ltd. (supra) and Solaris Chemtech Ltd. (supra) as to the meaning of the expression such as and in relation to would cover the case in hand in favour of the appellant. 8. In view of the foregoing, and in the facts and circumstances of this case, I find that the impugned order is unsustainable and liable to be set aside and I do so. 9. Impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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