2015 (11) TMI 1486

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....hur & Co. For the Respondent : Shri. R. Gurunathan, AR ORDER I have heard both, the appellants as well as the respondents. The main issue here is providing cenvat credit facility to the appellants in case of the inputs used for various branches of the appellants, when those branches were not registered with the Service Tax Department. The learned CA Shri. Madhur Harlalka, mentioned that t....

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....d initially applied for their registration as well with the Department. 2. Considering the definition of input service given in Rule 2(l) of Cenvat Credit Rules 2004 and considering the decision, Final Order No. 20735/2015 dated 17.03.2015 of CESTAT, Bangalore in their own case there cannot be any two opinions that the appellant is entitled to cenvat credit for all these input services as well ....

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.... is on weak footing as the definition given in Rule 2(l) of Cenvat Credit Rules 2004 for the input services clearly says that - "(l) 'input service' means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clea....