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2017 (7) TMI 346

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.... (AR) for the Respondent ORDER [ Order Per: M. V. Ravindran ] 1. This appeal is directed against Order-in-Appeal No. 96/2013 (H-II) S.Tax dated 29.07.2013. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the appellant who is a manufacturer of excisable goods, is eligible to avail CENVAT credit of the service tax paid by the vari....

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....is a manufacturer of TMT Bars on which excise duty is paid by them. The services rendered by the service providers in the case of vehicle maintenance (cars), club corporate membership, vehicle insurance and vehicle insurance and servicing has been explained by the appellant before the lower authorities that these vehicles were used for transportation of the staff from place of residence to the fac....

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....put service or (iii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. It can be noticed that input service means any service used by manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products. It is undis....