TMI Blog2017 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ectricity, which in turn, were used for manufacture of the final product in the factory of the appellant, should be considered as input service for the purpose of availment of cenvat credit of service tax paid thereon - similar issue decided in the case of Bajaj Auto ltd. Vs. CCE [2016 (1) TMI 593 - CESTAT MUMBAI], where the cenvat credit of services tax paid on various services used in the wind mill for generation of electricity was allowed - appeal allowed - decided in favor of appellant. - E/3906-3908/2012-EX[DB] - A/54577-54579/2017-EX[DB] - Dated:- 25-4-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Ms. Rinki Arora, Advocate. Present for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e received by the manufacturer of final product. Thus, she submits that since the appellant in this case has received the services provided by the service provider, the requirement of Rule 3 ibid has been duly complied with for availment of cenvat credit on the disputed services. She also submits that the definition of input service provided in rule 2 (l) ibid is broad enough to take within its ambit the services used directly or indirectly, in or in relation to the manufacture of final product for the purpose of consideration as input service. To support her stand that the disputed services merit consideration as input service, the ld. Advocate has relied on the following decision:- 1. CCE Vs. Endurance Technology Pvt. Ltd. - 2015-T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer of final product for use either directly or indirectly, or in relation to manufacture of final product. In case of inputs and capital goods, Rule 3 ibid mandates that the receipt of the goods should be within the factory of the manufacture of final product. Since there is no stipulation contained in either Rule 2 or Rule 3 ibid providing for use of the services exclusively within the factory, the disputed services used in the wind mill for generation of electricity, which in turn, were used for manufacture of the final product in the factory of the appellant, should be considered as input service for the purpose of availment of cenvat credit of service tax paid thereon. We find that in identical set of facts, this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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