TMI Blog2017 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... eived at the factory premises - the disallowance of credit is unjustified - appeal allowed - decided in favor of appellant. - E/40955/2017 - Final Order No.42468/2017 - Dated:- 27-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Sweta Giridhar, Advocate for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Brief facts are that the appellants are manufacturers of reclaimed rubber and are registered with the Central Excise Department. They availed CENVAT credit on service tax paid towards windmill maintenance charges. According to the department, the credit availed on service tax paid on windmill maintenance is not eligible for credit as the windmills are situated outside the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e does not say that input service received by a manufacturer must be received at the factory premises. The judgments referred to above, also interpret the word input service in similar fashion. In the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. [cited supra], the Division Bench of this Court held that the definition of input service is very wide and covers not only services which are directly or indirectly used in or in relation to manufacture of final product but also includes various services used in relation to business of manufacture of final product. The expression activities in relation to business is also discussed in this judgment by referring to judgment of Apex Court. In the case of Deepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified categories of services. However, it would be farfetched to interpret Rule 2(l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportation of inputs were intended to be brought within the purview of Rule 2(l). Rule 2(l) must be read in its entirety. The Tribunal has placed an interpretation which runs contrary to the plain and literal meaning of the words used in Rule 2(l). Moreover as we have noted earlier, whereas Rule 3(l) allows a manufacturer of final products to take credit of excise duty and Service Tax among others paid on any input or capital goods received in the factory of manufacturer of the final product, insofar as any input service is concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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