2012 (8) TMI 45

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.... Silvassa had filed this appeal against the order of Commissioner (Appeals). It was contended that they were granted single registration for Service Tax and all the activities carried out by them have to be considered as a manufacture. The definition of input service is inclusive definition and hence input service can be used by a manufacturer for any purpose. It was also contended that there was ....

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....or trading purpose by registered dealer because the registered dealer is neither engaged in manufacture of dutiable goods nor is providing taxable service. 3. I agree with the finding of the Commissioner (Appeals) as the input service definition as contained in Rule 2(1) of CENVAT Credit Rules is for use by a provider of a taxable service or for use by a manufacturer or in relation to manufactu....