2011 (4) TMI 1122

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.... excisable goods viz., filtration apparatus falling under the Chapter No. 84 of the Central Excise Tariff Act, 1985. The assessee is a holder of the Central Excise Registration. The assessee had availed the credit on service tax paid on the outward freight charges relating to the services availed for transportation of their finished goods and documents connected with the sale at the factory gate, Medical and Personal Accident Policy, Group Personal Accident Policy, Insurance, Catering bills, Personal Accident Insurance, Personal Vehicle Services, Landscaping of Factory Garden, Internet Services used at the residences and other miscellaneous services. According to the revenue, the said availment of Cenvat credit was irregular and outside the....

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....it on service tax paid on those services and therefore, he set aside the order of the Appellate Tribunal and restored the benefit to the assessee Aggrieved by the same, the revenue is in appeal. 4. The appeal was admitted to consider the following substantial questions of law:  (i)  Whether the facts and circumstances of the case, the Tribunal was correct in interpreting the term "Input Services" as enumerated in Rule 2(l) of Cenvat Credit Rules, 2004, and allowing the various ineligible Input service Tax credit, which are not covered or not remotely connected with the manufacture of the final products? (ii)  As to whether the Tribunal was justified in allowing the appeal filed by the assessee by holding that the ser....

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....;  Leave encashment    ♦  Other allowances such as children's education allowance, conveyance allowance which are payable to employees in the normal course of business etc." 6. Therefore, it is clear that those factors have to be taken into consideration while fixing the costs of the final products. If service tax is paid in respect of any of those services which forms part of the costs of the final products certainly the assessee would be entitled to the Cenvat credit of the tax so paid. 7. That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in....