TMI Blog2008 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. A/547/WZB/2008-CII/SMB dt. 11.7.2008 certified on 17.7.2008 in Appeal No. E/1324/2007) Shri S. A. Gundecha, Adv. for the appellant. Shri C. Lama, JDR for the respondent. [Order per M.V. Ravindran Member (Judicial)] - This appeal is directed against Order-in-Appeal No. P-1/BBP/66/07 dt. 29.06.2007. 2. The relevant fact that arise for consideration are the appellant herein availed credit of tax paid by Airports Authority of India in respect of the Air Craft which is owned and operated by the appellant for carrying on business as a manufacturer. Such availment of credit was disputed by the Revenue and show cause notice was issued to the appellant for disallowing such credit and imposition of penalty. The appellant con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as mentioned in Rule 2 (1) of the Cenvat Credit Rules, will not cover the service tax credit availed by the appellant. He draws my attention to the said rule and submits that the services provided by the Airport Authority are too remote to be regarded of a kind mentioned in the input service definition. It is his submission that the impugned order is correct and does not require any interference. 5. Considered the submissions made at length by both sides and perused the records. The findings of the Ld. Commissioner (Appeals) for upholding the order-in-original denying the Cenvat Credit to the appellant on the service tax paid by the Airport Authority of India is as under: "In terms of the above definition the activities spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would get covered under the definition of input services as enshrined Rule 2 (1) of Cenvat Credit Rules, 2004. 6. I find that, I am fortified in this view by the decision of the Tribunal in the case of Indian Rayon Industries Ltd. (supra). In that case the authorities sought to deny the service tax paid on mobile phone services to a manufacturer. It is held by the Tribunal as under: "I find that Rule 4 (1) of the Cenvat Credit Rules, 2004 states that credit in respect of inputs may be taken on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. But no such stipulation regarding receipt of input service, which is separately defined under the Rules, is provided. Sub-Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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