2013 (3) TMI 42

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....for the Respondent   Shri Mathew John, J.   In this appeal filed by the Revenue, the issue in dispute is CENVAT credit taken by the appellants on two input services namely, rent-a-cab service utilized for bringing their employees to the factory and back home as also the service of air travel ticket agents for taking tickets for their officers to visit different offices of railways....

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....efinition in a manner so as to render the main definition redundant. The main definition of input services in Rule 2 of the CENVAT Credit Rules clearly carries a stipulation that the services must be used in or in relation to the manufacture of the final product in order to be treated as an input service in the case of a manufacturer. Therefore, if the illustrated items are read harmoniously with ....

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....s which are mandatory requirements under the statute. Similarly activities like coaching, training and quality control are matters relating to the personnel side of manufacturing.   11. From the facts of the case and the submissions made, it is clear that the manufacturer is consuming the rent a cab and air travel services for carrying the employees/officials to various zonal offices of th....

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....e, all these purposes, in my view, are closely related to manufacture of the final product. The Board vide F.No. 354/268/2009-TRU (120/01/2010-ST) dated 19.1.2010, had also clarified in a similar case that carrying workers to call / BPO Centers (work sites) on hired transportation would be treated as use in the provisions of output services and further clarified vide Board s Circular No. 943/4/201....