TMI Blog2019 (1) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of foundation or making of structure etc. The use of word factory shed further clarifies that the explanation is exclusively for the manufacturer and not for the service provider. Thus, by taking inference from the above said explanation, credit in respect of inputs, which is undisputedly used for providing output service namely errection, commission, installation, the credit cannot be denied to the service provider i.e. the appellant. The findings of Commissioner (Appeals) in para 7 thereof do not help the Revenue as the exclusion made under the explanation to definition of input service does not extend to the service provider - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/51894/2018-ST [SM] - FINAL OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Notification No. 16/2009 dated 07.07.2009 explanation 2 has been added to the definition of input. But it is impressed upon to be applicable only to the manufacturer and not to the service provider. M/s. Ultratech Transmission vs. C.C.E. S.T. Vadodara reported in 2018 TIOL 2979 (Tri.- Ahmedabad) has been relied upon. It is further impressed upon that the appellant has paid the tax on the gross amount without availing any abatement on the benefit of the Composition Scheme. The said circumstances otherwise entitle the appellant to avail the credit as has been disallowed by Commissioner (Appeals). S .B. Jivani vs. CCE reported in 2014 (35) STR 351 (Tri.-Admd.) has been relied upon. 4. Finally, the show cause notice is objected as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of final products cleared along with the final product, goods used as paint or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose within the factory of production. (ii)all goods except light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, and motor vehicles used for providing any output service. Explanation 1. - The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol shall not be treated as an input for any purpose whatsoever. Explanation 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product. 7. The plain reading of the amended explanation makes it clear that the opening line for Explanation 2 is about the input including goods as are used in the manufacture of the capital goods used in the factory of the manufacturer. It becomes clear that the explanation is exclusively in respect of the manufacture only, that too when it is used for construction of factory shed, building or laying of foundation or makin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
