TMI Blog2022 (3) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... inal products, whether, prior to the manufacture of final products or after the manufacture of final products. To put it differently, the definition of input service is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product. Extended period of limitation - HELD THAT:- The record that the demand is for the period from June, 2008 to 31/01/2010, whereas the show cause notice was issued only on 27/01/2011, i.e. after almost beyond one year, by invoking the extended period on the ground of willful suppression on the part of the Appellant. Whereas from the records, there is nothing found which can substantiate the allegation of the department about wilful suppression. Learned Counsel have taken me through various invoices during the period in issue, which have been placed on record. From the perusal of the said invoices also it is clear that the services were availed for the existing plant at Rajariyawas and not for any new or proposed plant. Therefore, Revenue is not justified in denying the benefit of Credit to the Appellant. The issue involved herein is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004 (hereinafter referred to as CCR, 2004 ). The Show-Cuase Notice was issued on 27/01/2011 invoking the extended period in order to recover the amount of credit alongwith interest under Rule 14, CCR, 2004, r/w Section 11(I) of Central Excise Act, 1944 and equal penalty under Rule 15, CCR 2004 r/w Section 11AC of Central Excise Act, 1944. The Adjudicating Authority vide Order-in-Original dated 25/03/2019 confirmed the demand of ₹ 9,70,836/- alongwith interest and equal penalty. On Appeal filed by the department, the learned Commissioner vide impugned order dated 19/07/2019, confirmed the aforesaid demand with interest and penalty and dismissed the Appeal. 4. Learned Counsel for the Appellant submits that the show cause notice as well as the proceedings before the authorities below were conducted on a factually incorrect premise that the expenses were incurred for mining at a new proposed unit, whereas the correct facts are that the expenses in issue were incurred for development of new mines at existing Rabariyawas Unit only and the limestones, if extracted, were intended to be used exclusively for that existing unit at Rabariyawas. According to learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word include in the statutory definition is generally used to enlarge the meaning of the preceding words and it is by way of extension and not with restriction. Per contra, learned Authorised Representative appearing for Revenue reiterated the findings recorded in the impugned order and in particular the findings recorded in para 5.1 and 5.2 of the impugned order and also relied upon the decision of the Hon ble Supreme Court in the matter of Maruti Suzuki Ltd (Supra) and prayed for dismissal of the Appeal filed by the Appellant. 5. I have heard learned Counsel for the Appellant and learned Authorised Representative appearing for Revenue and perused the case records including the Synopsis and the case laws filed on behalf of the Appellant. Since learned Authorised Representative has relied upon the findings recorded in para 5.2 of the impugned order therefore, I find it appropriate to extract the same here for record: 5.2 I find that the appellant had incurred certain expenditure towards receipt of various input services such as Technical Testing Analysis, Consulting Engineer Services in respect of lime stone deposit in their new mining areas intended to be used for fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter of Ramala Sahkari Chini Mills Limited vs. Commissioner, Central Excise, Meerut-I; (2016) 7 SCC 585 has laid down that word include in the definition of input is used to enlarge the meaning of the preceding words and it cannot restrict the meaning therefore the authorities below erred in restricting the meaning of inputs and denying the benefit of the same to the Appellant. The inclusive definition in a fiscal statute is a well recognized device to enlarge the meaning of the word defined and it expands the meaning of the basic definition. The facts in these cases are not in dispute that the expenses incurred by the appellant for using the services in issue were meant for their manufacturing business. Rule 2(l) must be read in its entirety and no interpretation can be given which is contrary to the plain and literal meaning. No restrictive meaning can be given to the aforesaid definition as contained in Rule 2(l) since the services specified in the inclusive part were only illustrative and not exhaustive. The definition of input service is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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