TMI Blog2015 (9) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 14-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Mehul Jiwani, Chartered Accountant For the Respondent : Shri T.K. Sikdar, Authorised Representative ORDER Per : Mr. H.K. Thakur; When this case was called out for hearing, Shri Mehul Jiwani, learned Counsel appearing on behalf of the appellant argued that the issue involved in this appeal is regarding certain services availed at the Wind Mills which are situated away from the factory premises. 2. It was his case that earlier there 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [cited supra], the Division Bench of this Court held that the definition of input service is very wide and covers not only services which are directly or indirectly used in or in relation to manufacture of final product but also includes various services used in relation to business of manufacture of final product. The expression activities in relation to business is also discussed in this judgment by referring to judgment of Apex Court. In the case of Deepak Fertilizers Petrochemicals Corporation Ltd. Versus C.C.Ex. Belapur [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 manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (1). Rule 2 (1) must be read in its entirety. The Tribunal has placed an interpretation which runs contrary to the plain and literal meaning of the works used in Rule 2 (1). Moreover as we have noted earlier, whereas Rule 3(1) allows a manufacturer of final products to take credit of excise duty and Service Tax among others paid on any input or capital goods received in the factory of manufacturer of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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