TMI Blog2016 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... for receipt of such services. - Credit allowed. - Excise Appeal No.50051/2016-EX(SM) - Final Order No. 52277/2016 - Dated:- 29-6-2016 - Shri B. Ravichandran, Member (Technical) Rep. by Ms. Priyank Goyal, C.A. for the appellant. Rep. by Shri M.R. Sharma, AR for the respondent. ORDER The appeal is against order dated 30.09.2015 of Commissioner (Appeals), Raipur. The appellants are engaged in the manufacture of paper liable to central excise duty. They were availing credit on inputs and input services. The present appeal deals with the dispute regarding appellant s eligibility for service tax credit of ₹ 4,90,316/- paid towards availing repair and maintenance service and erection and commissioning services w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004 states that any service used by a manufacturer, whether directly or indirectly in or in relation to the manufacture of final products is eligible for credit. The admitted fact is that the services received by the appellants in the present case are not falling under any exclusion Clause. The Revenue disputed that the pipe line related services are not having any nexus with the manufacture of paper by the appellants. In this context, it is to be seen that for the appellant, water is one of the main input items used in the manufacture of paper. Admittedly, water is being transported from outside by a pipe line laid and maintained by the appellant. Input Services to be eligible for credit is not linked to any location for receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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(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 cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The Tribunal in Welspun Maxsteel Ltd. - 2013 (31) STR 64 (Tribunal-Mumbai) upheld the credit on security services received in connection with the pump house for pumping water from the outside situated factory premises. In case of ZF Steering Gear (India) Ltd. - 2015 (317) ELT 580 (Tribunal-Mumbai), the Tribunal upheld the eligibility of credit of input services with reference to annual maintenance of wind mill installed outside the factory premises for generation of electricity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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