TMI Blog2008 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... cover telephone service, courier service and insurance service, Since the inclusive part of the definition of 'input service' also covers - "services used in relation to………. activities relating to business, such as accounting, auditing, financing……." and since use of the words - 'such as' after 'services used in relation to activities relating to business' indicates that the list of services of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and detergents powder etc. falling under Chapter 34 of the Central Excise Tariff in their factory at Sagar, M.P. and the above-mentioned services are used by the Appellants. The Revenue is of the view that these services are not input services within the meaning of this expression as defined under Rule 2(1) of the Cenvat Credit Rules, 2004 and it is on this basis that the Asstt. Commissioner vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indirectly in or in relation to the manufacture of the finished goods, even if the same are not specifically mentioned in the definition of 'input service, and in this regard he relied on the Tribunal's judgment in the case of Keltech Energies Ltd. v. CCE, Mangalore reported in 2008 (10) S.T.R. 280 (Tri-Bang.) wherein it was held that telephone service-mobile service as well as land-line phone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the benefit of Cenvat credit. Moreover, I find that insurance services, banking services and courier services would also be covered by the expression "services used directly or indirectly in or in relation to the manufacture of the finished goods". The words - "directly or indirectly in or in relation to the manufacture of finished products" - in the definition of 'input service' have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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