2017 (5) TMI 151

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....arned Counsels Ms.Sukriti Das, appearing for the appellant and Shri G R Singh, appearing for the Revenue. After perusing the facts of the case and submissions of both the sides, it appears that the subject matter is squarely covered by Tribunal's decision dated 28.06.2016 in Excise Appeal No.50495 and 50487/2016 wherein it has been observed as under: 5. Heard both the sides and examined appeal records. The point for decision is the eligibility of appellant for service tax credit paid on services received for laying, inspecting and certifying the pipelines used for transportation of water to the manufacturing unit at Dariba. The admitted facts are that water is essential in the manufacturing process, the pipelines are exclusively used for t....

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....rinciple on a plain and literal construction of Rule 3(1) the Tribunal was not justified in holding that the appellant would not be entitled to avail of Cenvat credit in respect of services utilized in relation to ammonia storage tanks on the ground that they were situated outside the factory of production. The definition of the expression 'input service' covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. Rule 2(l) initially provides th....