2012 (9) TMI 978

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....ewalwar, Addl. Comm (AR) Per: Ashok Jindal: The appellant are in appeal along with application for stay against the impugned order wherein the input service credit on courier service, bus hire service, tour operator, catering, rent a cab and clearing and forwarding service was denied as same did not qualify for input service credit as per Rule 2(1) of the CENVAT Credit Rules, 2004. 2. Hea....

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....s 2012 26 STR 545 (Tri Bang) Cadila Health care 2010 17 STR 134 (Tri Ahmd) Tata Steel 2011 21 STR 444 (Tri Mum) 5. Canteen Service       Ultratech Cement 2010 20 STR 577 (Bom) HEG Ltd. 2011 21 STR 300 (Tri Del) Samsung Electronics 2011 22 STR 200 (Tri Del) Bell Ceramics 2011 21 STR 417 (Tri Bang) 4. More particularly in Ultra Tech Cement reported ....

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.... dealt with the issue of input credit. I agree with the submissions of ld. AR that the input which does not contain or form any part of the finished goods is not entitled to input credit. But in the case of input service credit, as per the definition of Rule 2(l) of CENVT Credit Rules, 2004, the intent of the legislature is that any input service availed by the assessee in the course of their busi....