TMI Blog2018 (3) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... h the above definitions would show that, unless excluded, ail goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit - appeal allowed - decided in favor of appellant. - Appeal No. ST/42479/2013 - FINAL ORDER No. 40629 / 2018 - Dated:- 14-3-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Hon ble Shri V. Padmanabhan, Member (Technical) Shri S. Ramachandran, Consultant For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench The appellants are engaged in providing warehousing services and are registered with the department under the category of Renting of Immovabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow have rightly disallowed the credit. 4. Heard both sides. 5. The issue for consideration is whether the appellant is eligible for credit availed on construction services. The period involved is prior to 1.4.2011 during which period, the definition of input services included the activity of setting up of factory / premises of output service provider. The Hon ble High court of Andhra Pradesh in the case of Sai Sahmita Storages (P) Ltd. (supra) has specifically analyzed the eligibility of credit on similar issue and observed as under : 7. A plain reading of both the above definitions would show that, unless excluded, ail goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m which would constitute the relevant consideration. Unless and until the said input is used in or in relation to the manufacture of final product within the factory of production, the said item would not become an eligible input. The said expression used in or in relation to the manufacture have many shades and would cover various situations based on the purpose for which the input is used. However, the specified input would become eligible for credit only when used in or in relation to the manufacture of final product. Hydrogen gas used in the manufacture of sodium cyanide is an eligible input, since it has a significant role to play in the manufacturing process and since the final product cannot emerge without the use of gas. Similarly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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