2012 (11) TMI 601

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....ppellant. Ms. D.M. Durando for the Respondent. ORDER 1. The appeal and stay application are directed against Order-in-Appeal No.: SR/240/ NGP/2010 dated 30/07/2010 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. The issue relates to availment of CENVAT credit on service tax paid on insurance in respect of the vehicles owned and used by the appellant. Since ....

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....e me. 4. Shri J.C. Patel, learned advocate, made the following submissions, on behalf of the appellant. 4.1 As per Rule 2(l) of the CENVAT Credit Rules, 2004 'input service' means:- "(i)  used by a provider of taxable service for providing an output service, or (ii)  used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final produc....

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.... of raw materials or finished products of the company are in relation to the business activities of the company and is covered by the definition of 'input service' as defined in the said Rule. Accordingly, they are rightly entitled for the CENVAT credit of the service tax paid on such 'input services'. 4.3 He also relies on the judgments of this Tribunal in the case of Commissioner of Customs &....

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....nition of 'input service' provided under rule 2(l) of CENVAT Credit Rules, 2004 covers a gamut of activities relating to the business undertaken by the manufacturer or the service provider. In the case under consideration the appellant has used the vehicles owned by them either for transportation of their employees or for transportation of goods which is an integral part of the business of appella....