2017 (10) TMI 651

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..... appellant. Thus it is apparent that the said services have been used for the manufacture of the final product cleared by the appellant though indirectly - credit allowed - appeal dismissed - decided against Revenue. - E/86239/16, E/CO/91086/16 - A/89627-89628/17/SMB - Dated:- 19-9-2017 - Shri Raju, Member (Technical) Shri Ajay Kumar, AC (AR) for the appellant Shri Kishore Ahuja, AGM .....

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..... through rival submissions. From the perusal of grounds of review, review has been ordered relying on the Rule 9(5) of Cenvat Credit Rules and the definition of input service appeared in Rule 2(1) of Cenvat Credit Rules, 2004. Reliance has been placed on the decision of the Hon'ble Apex Court in Maruti Suzuki - 2009 (240) ELT 641 (SC). It is seen that none of these rules prescribed that th .....

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..... ents from both sides. The definition of input services nowhere specifies that the services have to be received and utilized within the factory. This position has been clearly held by the Tribunal in the case of Maharashtra Seamless Ltd. (supra) . Rule 3 of the CENVAT Credit Rules specifically provides that credit of tax paid on any input service, used in the manufacture of intermediate produc .....

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