TMI Blog2018 (1) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... the allowing of CENVAT credit if any of the five enumerated limbs are satisfied - no case has been made out for Revenue that none of the specified limbs are applicable in the disputed services - appeal dismissed - decided against Revenue. - E/88231 and 88233/13, E/CO/91165 & 91163/13 - A/90969-90970/17 - Dated:- 21-7-2017 - Mr. C.J. Mathew, Member (Technical) Shri V.K. Shastri, Asst. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing reliance on the definition of input service in rule 2 (l) of CENVAT Credit Rules, 2004 requiring such services to be used in or in relation to manufacture. Reliance is also been placed on the decision of the Tribunal in Commissioner of Central Excise, Nagpur v. Manikgarh Cement Works [2010 (18) STR 275 (Tri-Mum)] and of the Hon ble Supreme Court in Maruti Suzuki Ltd v. Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are satisfied. These are - 39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories, in so far as a manufacturer is concerned : (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products (ii) Any service used by the manufacturer whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e so even if the assessee does not satisfy other limb/limbs of the above definition. To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the several heads of exemption. If it fell within any one head of exemption, it would be free from tax notwithstanding that the conditions of another head of exemption are not satisfied and such income is not free from tax under that head of exemption. 4. it would appear from an analysis of the grounds of appeal that no case has been made out for Revenue that none of the specified limbs ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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