TMI Blog2015 (12) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... over the issue in favour of the assessee. As regards the service tax credit availed on photography/ validation service at site, I find that these services were availed by appellant for installation of equipments/machineries on the site and to ascertain the same in the consonance of the design and drawing submitted by their clients. It is recorded by the lower authorities that the appellant had specifically mentioned that these amounts of service tax are included in the cost of final product, though being undertaken at the site but are in respect of business activity. I find this Bench in the case of Reliance Industries Ltd. [2015 (11) TMI 100 - CESTAT MUMBAI] has relying upon the judgement of the Hon'ble High Court in the case of Ultrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corpn. Ltd. - 2013 (32) STR 532 (Bom.) will squarely cover the issue in favour of the assessee. Relevant paragraphs of the judgement is reproduced. 3. The appellant is engaged in the manufacture of excisable goods which fall under Chapters 28, 29 and 31 of the Central Excise Tariff Act, 1985. The appellant has installed storage tanks for storing ammonia at its premises situated at JNPT. The appellant claims that it is eligible for Cenvat credit of Service Tax paid on input services used for the ammonia storage tanks installed at JNPT since the input/raw material stored there is intended for manufacture of the final product at the factory of the appellant at Taloja. The appellant availed of Cenvat credit in respect of the services of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relation to setting up modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up 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 outw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 only to these two categories viz. for the procurement of inputs and for the inward transportation of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiable final products and the storage and use of ammonia is an intrinsic part of that process. 6. For these reasons, we have come to the conclusion that the judgment of the Tribunal is ex facie unsustainable. The questions of law as framed are accordingly answered in the negative. The appeal is accordingly allowed. 4.1 As regards the transit insurance , the Hon'ble High Court of Chatisgarh has also upheld the view taken by the Tribunal as reported at 2015 (37) STR 972. 4.2 As regards the service tax credit availed on photography/ validation service at site, I find that these services were availed by appellant for installation of equipments/machineries on the site and to ascertain the same in the consonance of the design and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
