2013 (6) TMI 590

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....for the Respondent. ORDER All three appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both sides, I find that the appellants are engaged in the manufacture of ball bearings and axel box in their factory located at Jaipur. They are maintain the registered office at Kolkata and central office at New Delhi. The dispute in the presen....

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....provider of taxable service for providing an output services; or (ii) used by the manufacturer, whether directly of indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premise of provider of output service or an office rel....

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....office is registered office of the appellants and is being maintained by them for the purposes of business relating to goods being manufactured by them. The definition of input services does not restrict itself to the services availed for manufacturing activities but gets extended to the services used relating to business. Inasmuch as Kolkata and Delhi office maintained by the appellants are used ....