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TMI Blog2018 (2) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. 2. The dispute pertains to availment of credit of tax paid on "courier service" and "repair and maintenance of garden service" utilized by M/s Sandoz Pvt Ltd between April 2013 and December 2013 which, according to the lower authorities, are not eligible in terms of rule 2(l) of CENVAT Credit Rules, 2004 defining "input service." 3. Heard Learned Counsel for appellant who insists that there is a nexus between the input services and the final product inasmuch as these were functional requirements in a pharmaceutical manufacturing enterprise; that it was erroneous on the part of the lower authorities to consider "courier" to be at par with transport and that the environmental protection laws of the country mandated creation of green ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e term "Input Services" as enumerated in Rule 2(1) of Cenvat Credit Rules, 2004, and allowing the various ineligible input service tax credit, which are not covered or not remotely connected with the manufacture of the final products? (ii)As to whether the Tribunal was justified in allowing the appeal filed by the assessee by holding that the service tax liability incurred by the very assessee in respect of the other services availed by the assessee in respect of which the assessee as claimed, met the tax liability? xxxxx 6. Therefore, it is clear that those factors have to be taken into consideration while fixing the costs of the final products. If services tax is paid in respect of any of those services which forms part of the costs o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the revenue. The appeal is dismissed.'
5. The definition of input service does not exclude courier and, to the extent that, as laid down in re Millipore India Pvt Ltd, the cost of such service is included in the assessable value of goods, that are dutiable, credit of tax paid on such input service cannot be denied. Further, compliance with environmental laws would bring the input service within the ambit of production activity.
6. In view of the above, the impugned order is set aside and the appeal allowed.
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