9911796707
TMI Blog2016 (1) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... nical) For the Petitioner : Shri S. Narayanan, Advocate For the Respondent : Shri Sameer Chitkara, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is a service provider as well as a manufacturer. The issue involved in all these appeals is whether the appellant as a service provider is eligible to avail the credit of service tax paid on the input services. 2. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on their clients for the "services" provided by them to their clients, and also pay the applicable service tax on the said invoices, which are based on the purchase orders for providing the said services. While paying such service tax, the appellant avail credit of the service tax paid by their sub-contracts, treating the same as "input service". 3. Heard both sides. The learned Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , installing and commissioning the same at the premises of the clients and therefore, they are eligible to take CENVAT credit of the input services only up to the "place of removal", as per the definition 2 (l) (ii) of Cenvat Credit Rules, 2004. 5. On perusal of the records and careful consideration of the arguments of both sides, we find that "input service" has been defined under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ching and training, computer networking, credit rating, share registry, and security inward transportation of inputs or capital goods and outward transportation up to the place of removal." 6. The department has denied the CENVAT credit to the appellant on the basis of Rule 2 (l), sub-rule (ii) above. However, it is observed that the appellant is a service provider and is covered by Rule 2 (l)(i) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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