TMI Blog2022 (10) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority or the first appellate authority. It would, therefore, be appropriate for the ascertainment of relevance of these decisions to the specific facts of the dispute. To enable this, the impugned order is set aside and the matter is remanded back to the original authority for subjecting the facts to the test of law as settled by the decision of the Hon ble High Court of Bombay that has thereafter been relied upon in the decisions of the Tribunal. The matter is remanded. - EXCISE APPEAL NO: 87333 OF 2019 - A/85911/2022 - Dated:- 23-9-2022 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) Shri H.G. Dharmadhikari, Advocate for the appellant Shri Xavier M Mascarenhas, Superintendent (AR) for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also seen that the expenditure incurred in respect of storage facilities at Pir Pau Pier is not booked at the manufacturing factory at Trombay as seen from the Trial balance submitted during the course of Audit verification. in the show cause notice, makes abundantly clear. 3. It is the claim of the Learned Counsel for appellant that they are entitled to credit of the tax as it constitutes input service within the meaning of rule 2(l) of CENVAT Credit Rules, 2004. It is further submitted that even if the said premises had not been included in the registration of the factory, as large tax paying unit (LTU) the deemed aggregation would render them eligible for this credit to be utilized towards discharge of the duties of centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression input service covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words directly or indirectly and in or in relation to are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression input service . Rule 2(l) initially provides that input service means any services of the description falling in sub-clauses (i) and (ii). Rule 2(l) then provides an inclusive definition by enumerating certain specified services. Among those services are services pertaining to the procurement of inputs and inward transportation of inputs. The Tribunal, proceeded to inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsive meaning of the expression input service in Rule 2(l).The input services in the present case were used by the appellant whether directly or indirectly, in or in relation to the manufacture of final products. The appellant, it is undisputed, manufactures dutiable final products and the storage and use of ammonia is an intrinsic part of that process. 4. It was also contended this was relied upon in the decisions of the Tribunal in Balkrishna Industries Ltd v. Commissioner of Central Excise [2021 (52) GSTL 79 (Tri.-Del.)] and in Huhtamaki PPL Ltd v. Commissioner of Central Excise Service Tax, Surat-I [2021 (50) GSTL 309 (Tri.-Ahmd.)]. 5. According to Learned Authorised Representative the crossutilization of CENVAT credit, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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