2017 (5) TMI 1184

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....om dams to the Dariba Mines of the appellant. 2. Both sides represented by learned Counsels Shri Anurag Kapoor, for the appellant and Shri G R Singh, for the Revenue, have been heard. 3. Considering the facts and the submissions of both the sides, it appears that subject matter is covered by Tribunal's decision in the appellants' own case vide Final Order No. 52240-52241/2016-SM (BR) dated 28.6.2016 in Excise Appeal No. 50495 & 50487/ 2016 SM whereunder 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 manufact....

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.... in clause (ii) is that the input services should be received by the manufacturer of the final product. Hence, even as a matter of first principle 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 legislat....