2015 (12) TMI 342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of service tax paid on input services, i.e., Catering, Chartered Accountant, Consulting Engineer, Maintenance and Management Consultancy services, by observing that the said services have been used by the respondent, in or in relation to manufacture of exported final products. With regard to Catering service, it has been held that lunch provided to the employees of the respondent herein, can be considered as input service, relating to the business and CENVAT credit in respect of the same will be admissible. 2. Revenue has preferred this appeal on the ground that no material evidences have been produced by the respondent herein to prove that the aforesaid disputed services have been exclusively used for manufacture of goods; rather, most....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, by holding that the same cannot be construed as input services, since they have not been used in or in relation to manufacture of final products that are exported, and therefore, credit is not permissible on the said services. It transpires from the impugned order that with regard to the other services (disputed herein) which have actually been used by the respondent, in relation to either manufacturing or for the purpose of business activities, the credit has been allowed, upon proper analysis of the definition of input services contained in Rule 2(l) of the CENVAT Credit Rules, 2004. Wherever the credit has not been admissible, being not within the purview and the scope of such definition, the CENVAT credit has been disallowed by the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t "usages of the services 'in or in relation to manufacture' alone determines its qualification to be an input service" is not in harmony with the statutory provisions. 7. I find that the judgments cited by the respondent squarely apply to the facts of the present case. The principles decided therein are that if the services have been utilised either directly or indirectly, in or in relation to the manufacture of the final product or used in relation to activities relating to business, then such services fall within the definition of input service and the manufacturer is eligible to avail CENVAT credit of the service tax paid on such services. 8. Rule 5 of the CENVAT Credit Rules, 2004 deals with the situation of allowing refu....