2014 (1) TMI 207

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.... with the export of goods and business is admissible or not. Commissioner (Appeals) has held that these services are availed by the respondent in connection with the business activities and are admissible as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. Aggrieved by this order, Revenue has filed this appeal in view of Supreme Court order in the case of Solaris Chemtech, [2007 (214) E.L.T. 481] and Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-3 [2009 (240) E.L.T. 641 (SC)]. 2. Shri K.J. Kinariwala appearing on behalf of the Revenue reiterated the grounds taken by the Revenue in their grounds of appeal. Respondent has filed cross objections giving reasons why Cenvat Credit was correctly availed. 3. Shri An....

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....ready been subject matter of challenge in relation to another period and had been held in favour of the respondent by Commissioner (Appeals), which decision has not been carried further by the assessee, the Tribunal was justified in relying upon the same and deciding in favour of the respondent. It is settled legal position as held by the Apex Court in the case of Radhasoami Satsang v. CIT - (1992) 193 ITR 321 (S.C.) (though in the context of the Income-tax Act), that strictly speaking, res judicata does not apply to income-tax proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found a....

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....bunal's judgement was confirmed. Tax Appeals were dismissed. Reliance was placed on definition of "input service" contained in Rule 2(l) of the Cenvat Credit Rules, 2004 which was interpreted to be expansive in nature. It was observed as under :               "18. Bearing in mind the above judicial pronouncements, if we revert back to the definition of the term 'input service', as already noticed, it is coined in the phraseology of "means and includes". Portion of the definition which goes with the expression means, is any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products from....

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.... observed, it is held in several decisions that the expression 'includes' cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression 'means'. In other words, the expression 'includes' followed by 'means' in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression 'includes' be utilized to limit the scope of definition provided in the main body of the definition. To our mind this was also not the intention of the Legislature in the present case." 6. Issues being similar, the present tax appeal is also required to be decided similarly relying on above-mentioned judgement dated 6.4.2011 passed in Tax A....