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TMI Blog2015 (9) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... e were contrary decisions on the issue but the Hon'ble Bombay High Court (Bench at Aurangabad), vide order dated 02.12.2014 in the case of CCE, Aurangabad vs. Endurance Technology Pvt. Limited [2015-TIOL-1371-HC-MUM-ST] has framed question No.I as follows:- [I] Whether the CESTAT is correct in holding that the assessee is entitled to avail the CENAVT credit on management, maintenance or repair services provided on services provided to Windmills installed and situated away from factory and factory premises? He further made the Bench go through Para 5 of this judgment to argue that credit on input service regarding maintaining Windmills is allowed by the Hon'ble High Court. 3. Heard both sides and perused the case records.&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [cited supra] the Division Bench held as under: The definition of the expression input service covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words 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(1) initially provides that input service means any services of the description falling in sub-clauses (i) and (ii). Rule 2 (1) then provides an inclusive definition by enumerating certain specified services. Among those services are services pertaining to the procurement of inputs and inwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final product. This must be read with the broad and comprehensive meaning of the expression input service in Rule 2(1). The input services in the present case were used by the appellant whether directly or indirectly, in or in relation to the manufacture of final products. The appellant, it is undisputed, manufactures dutiable final products and the storage and use of ammonia is an intrinsic part of that process. 6] In view of this discussion, we have no hesitation to hold that the answer to question No. (I) is in affirmative. Despite this settled position, learned counsel for the appellant tried to submit that the judgment cited at Sr. No. (2) is being challenged before Supreme Court. This submission does not really help us in decidi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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