TMI Blog2023 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition, the same do not qualify as input service - period August 2012 to November 2012 - HELD THAT:- Since a manufacturing unit when manufacture goods there are various activities of the services which are used directly or indirectly exclusively in relation to the manufacture of the goods. it is not a case of the department that the appellant is carrying out any other activity other than the manufacture - only on the ground that the input services are not mentioned in the inclusive part of the definition cannot be a reason for denial of Cenvat Credit. Since the appellant are exclusively involved in manufacturing operational in both their unit. The corporate office is operated only for the operation of the manufacturing of the final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 been held as input service. He placed reliance on the following judgments: Collector of Central Excise V. Rajasthan State Chemical Works 1991 (55) ELT 444 (SC) Doypack Systems (P) Ltd. V. Union of India, 1988 (2) TMI 61- (SC) M/s Delta Electronics India Pvt Ltd V. commissioner of CGST Deharadun, 2023 (7) TMI 50 CESTAT New Delhi M/s Sundaram Clayton Ltd. V. Commissioner of Central Excise, Chennai-II Commissionerate, 2019 (12) TMI 228 CESTAT Chennai Ramala Sahkari Clayton Ltd. V. Commissioner of Central Excise, Meerut-I, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 various activities of the services which are used directly or indirectly exclusively in relation to the manufacture of the goods. it is not a case of the department that the appellant is carrying out any other activity other than the manufacture. Therefore, all the services were received by the appellant are in or in relation to the manufacture of the final product. The inclusive portion of the definition is only to avoid any misinterpretation of the definition. Otherwise the main clause of the definition is so wid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. 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 Foods Ltd., 2013 (1) TMI 607- GUJARAT HIGH COURT Admissibility of ISD Credit to be judged on the end of the ISD (i) Castrol India Ltd. v. Commissioner of Central Excise, 2013 (9) TMI 709 - CESTAT AHMEDABAD (ii) CST, Ahmedabad v. Godfrey Philips India Ltd., 2008 (12) TMI 90- 83 CESTAT AHMEDABAD The Credit availed on renting of immovable property was eligible (i) Commissioner of C.Ex., Bangalore-I v. Ecof Industries Pvt. Ltd., 2012 (277) EL.T. 317 (Kar.) (ii) M/S Force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I 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 of Service Tax, Mumbai, 2018 (5) TMI 488- CESTAT MUMBAI From the above decisions, in respect of each and every services involved in the present case the issue is no longer res-Integra. Accordingly, we are of the considered view that all the services are admissible input service qualify under the definition of input service provided under Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, the appellant ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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