TMI Blog2016 (11) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... HI] relied upon by the ld. Counsel - Held that: - I find that the Service tax paid on the transportation of Bio-manure and Cane-seed shall become input service to the farmers and not to the manufacturer. The case laws relied upon by the ld. Counsel are related to the input services utilized by the manufacturers whereas in the present case the services are utilized by the farmers and not by the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of Sugar. It appeared to Revenue that the said service is not eligible to be called input service and such Cenvat credit was not admissible. Therefore, the appellant was issued with two Show Cause Notices one dated 27-08-2012 and another dated 15-02-2013 during a period from August, 2011 to November, 2012 demanding alleged ineligible Cenvat credit of ₹ 17,633/- under Rule 14 of Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia include that supply of Bio-manure and Cane-seed is covered under procurement of input but it is part of the inclusive clause of definition. They further relied on various case laws. 3. The ld. Counsel for the appellant has reiterated the grounds of appeal and submitted a copy of this Tribunal Final Order in the case of Mawana Sugars Ltd. Vs. Commissioner of Central Excise Service Tax, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bio-manure and Cane-seed with that of manufacturer of sugar and therefore input service credit is not admissible. 5. I have taken into consideration the rival contentions, I find that the Service tax paid on the transportation of Bio-manure and Cane-seed shall become input service to the farmers and not to the manufacturer. The case laws relied upon by the ld. Counsel are related to the input s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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