TMI Blog2016 (6) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... f, A.R. ORDER S. S. Garg (Judicial Member) The present appeal is directed against the order of the Commissioner (Appeals) vide which the learned Commissioner (Appeals) has denied CENVAT Credit of service tax paid on event management service and scientific and technical consultancy service on the ground that the same are not related to manufacture of the final product. 2. Briefly the facts of the present case are that the appellants are engaged in the business of manufacture and marketing of cigarettes and other tobacco products and are availing CENVAT credit of service tax in respect of various services utilized by its factory. During the audit of the appellant, it was noticed that the appellants have availed input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is not sustainable in law as the same is contrary to the various judgments decided by the Tribunal and the High Court and also contrary to the definition of input service in Rule 2(l) of the CENVAT Credit Rules which has been widely interpreted by various courts. He referred to the definition of input service during the relevant time which is reproduced herein below for ready reference: Input service means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and [clearance of final products upto the place of removal,] and includes services used in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are towards safety events and audit and also towards supply of infrastructure for health checkup camp, at the appellants factory and other invoices relate to technical service charges towards assessment of structural soundness of identified canteen building fuel pump room and foundation of fuel tank at the premises etc. Further the learned counsel in support of his submissions relied upon the following case laws: i) CCE Vs Stanzen Toyotetsu India (P) Ltd [2011 (23) STR 444 (Kar.)] ii) Coca Cola India Pvt Ltd Vs CCE [2009 (15) STR 657 (Bom)] In both the judgments cited supra, the Honble High Court of Karnataka as well as Honble High Court of Bombay has held that the definition of input service is a very wide definition and it inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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