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TMI Blog2023 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... oning Service (iv) Sponsorship services (v) Warehouse services (vi) General insurance services (vii) Courier services (viii) Telephone services (ix) Air Travel Agency (x) Pandal and Shamiyana Services On the ground that the services are not qualified in terms of definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. 2. Shri Harish Bindumadhvan, Learned Counsel appearing on behalf of the appellant at the outset submits that all these services were used in or in relation to the manufacture of excisable goods and other business activities in relation to the goods manufactured by the appellant. He submits that this issue has been time and again considered in various judgments and almost all the services have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to renting of the premises of corporate office the same has no nexus with the manufacturing unit. 4.1 We find that as regard the contention of the Adjudicating authority that the services are not mentioned in the inclusive part of the definition the same cannot be reason for denial of the Credit as the main part of the definition i.e. any service used by a manufacturer whether directly or indirectly in or in relation to the manufacture of the final product and clearance of final goods up to place of removal is vide enough to cover almost all the services which are used directly or indirectly in or in relation to the manufacturer of the final product. 4.2 We are of the view that since a manufacturing unit when manufacture goods there are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it cannot be said that the corporate office is not used in or in relation to manufacture of final product. 4.5 We find that all the services in question have been considered in various judgments by this Tribunal and various Courts and it was held that these services are admissible input service and credit is available. The judgments in respect of each and every service involved in the present case are given as under: Interpretation of inclusive definition (i) Ramala Sahkari Chini Mills Ltd. v. Commissioner of Central Excise, Meerut-1, 2016 (2) TMI 902-SUPREME COURT (ii) Regional Director Employees' State Insurance Corporation v. High Land Coffee Works, 1991 (3) SCC 617 (iii) Commissioner of Central Excise v. M/S ADF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services (i) M/S. Reliance Industries Ltd. v. C.C.E. & S.T. Vadodara-I, 2019 (6) TMI 194-CESTAT AHMEDABAD Courier services are input services (i) Nilkamal Ltd. v. C.C.E & S.T., 2022 (11) TMI 497 CESTAT AHMEDABAD Telephone services are input services (i) Gujarat Borosil Ltd. v. Commissioner of Central Excise, 2019 (8) TMI 202-CESTAT AHMEDABAD (ii) Essel Propack Ltd. v. CGST & CX, Thane, 2018 (8) TMI 78-CESTAT MUMBAI Air Travel Agency services are input services (i) Duravit India P. Ltd. v. C.C.E, 2022 (5) TMI 1114 CESTAT AHMEDABAD. (ii) M/S. Inox India P. Ltd. v. C.C.E. & S.T., Vadodra-II, 2019 (9) TMI 1642 CESTAT AHMEDABAD Pandal and Shamiyan services are input services (i) Reliance Communication Ltd. v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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