TMI Blog2017 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... as given under Rule 2 (l) of CCR, 2004 is not restricted to the location of the factory premises alone - appeal allowed - decided in favor of appellant. - E/50424-50425/2014-DB - A/52682-52683/2017-EX[DB] - Dated:- 29-3-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri Rahul Tangri, Advocate - for the appellant Shri Yogesh Agarwal, D.R. - for the respondent ORDER Per Dr. Satish Chandra The present appeals have been filed against the Orders-in-Original No.88 86 dated 28.11.2013 and 27.11.2013. The period of dispute is March, 2009 to July, 2009; and December, 2009 to December, 2010 respectively. 2. During the period under consideration, the appellants were engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant for service tax credit paid on services received for laying, inspecting and certifying the pipelines used for transportation of water to the manufacturing unit at Dariba. The admitted facts are that water is essential in the manufacturing process, the pipelines are exclusively used for transport of water for the said purpose. The service tax paid is on services received w.r.t. pipelines. The reasoning given by the lower authorities regarding these services being not connected with manufacture is not sustainable in view of the facts narrated above. The scope of input services as given under Rule 2(l) of Cenvat Credit Rules, 2004 is not restricted to the location of the factory premises alone. The Hon ble Bombay High Court in Deepak F ..... 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
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