TMI Blog2015 (11) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 13 - BOMBAY HIGH COURT] have held that definition of input service postulate activities which are integrally connected with the business of the assessee; that if the activity is not integrally connected with the business of the manufacture of final products, the service should not qualify to be an input service under Rule 2 (l) of the Cenvat Credit Rules, 2004 - In the present case, it is an admitted fact that laying of railway lines between the factory and the nearest railway siding is a necessity of the business of the appellants. Without laying the railway lines/track material, the goods cannot smoothly be transported to their Smelter Division. Further, the expenditure incurred for both the category of consultancy services have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy firm to rehabilitate the land owners with suitable compensation. For providing the above taxable services, the consultant paid the service tax and issued the invoice to the appellants. Based on those invoices, the appellants availed cenvat credit, which was denied by the Jurisdictional Central Excise Authorities on the ground that said services cannot be considered as input service, since there is no nexus between the services and the goods manufactured by the appellants. Pacing reliance on the judgment of Hon ble Supreme Court in the case of Maruti Suzuki Ltd. vs. C.C.E., Delhi reported in 2009 (240) ELT 641 (SC), the ld. Commissioner (Appeals) vide the impugned order, has dismissed the appeal of the appellant. Denial of cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are integrally connected with the business of the assessee; that if the activity is not integrally connected with the business of the manufacture of final products, the service should not qualify to be an input service under Rule 2 (l) of the Cenvat Credit Rules, 2004. In the present case, it is an admitted fact that laying of railway lines between the factory and the nearest railway siding is a necessity of the business of the appellants. Without laying the railway lines/track material, the goods cannot smoothly be transported to their Smelter Division. Further, the expenditure incurred for both the category of consultancy services have been taken into consideration as part of the manufacturing cost of the finished goods for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce extends to services used prior to/during the course of/after the manufacture of the final products. The fact that the definition of input service is wider than the definition of input would make no difference in applying the ratio laid down in the case of Maruti Suzuki Ltd. (supra) while interpreting the scope of input service . Accordingly, in the light of the judgment of the Apex Court in the case of Maruti Suzuki Ltd. (supra) , we hold that the services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules. 33. It is argued on behalf of the Revenue that not only the ratio but the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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