TMI Blog2015 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ualification to be an input service" is not in harmony with the statutory provisions. - if the services have been utilised either directly or indirectly, in or in relation to the manufacture of the final product or used in relation to activities relating to business, then such services fall within the definition of input service and the manufacturer is eligible to avail CENVAT credit of the service tax paid on such services. - there is no infirmity in the order passed by the Commissioner (Appeals) and accordingly the same is upheld - Decided against Revenue. - C/450/2009-SM - Final Order No. 22447 / 2014 - Dated:- 11-7-2014 - Shri S.K. Mohanty, Judicial Member For the Petitioner : Mr. S. Teli, Dy. Commissioner (AR) For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he disputed services by nature of their use and participation in the activities of the appellant are confirming to the definition of 'input service' as contained in Rule 2(l) of the CENVAT Credit Rules, 2004, refund of unutilised credit relatable to such services in terms of Rule 5 of the said rule, cannot be restricted/denied. He has cited the judgement of Hon'ble Karnataka High Court delivered in the case of CCE, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd: 2011 (23) STR 444 (Kar.) and CCE, LTU, Bangalore vs. ABB Ltd.: 2011 (23) STR 97 (Kar.) to justify his above stand. 4. Heard the ld. counsel for both the parties and perused the records. 5. I find from the available records that while passing the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer is required to perform for accomplishing the purpose of business. For smooth functioning of the business of manufacturing and other like activities, the manufacturer avails various services and it cannot be inferred that such services are not in relation to the business of manufacturing the final product. On perusal of the definition of 'input service', it would transpire that the substantive part covers services used directly or indirectly, in or in relation to manufacture of final product; whereas, the inclusive part covers various services used in relation to the business of manufacturing the final product. In other words, the services envisaged in the inclusive part of the definition is very broad and a narrow interpretat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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