2017 (9) TMI 70

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.... are admissible to the appellant. 2. Shri, Rajesh Ostwal, Ld. Counsel for the appellant submits that both the issues are covered by various judgments. In case of services received at depot, he placed reliance on the following decisions. (a) Ecof Industries Pvt Ltd Vs. Commr. Of C. Ex. Bangalore[2010(17) S.T.R. 515(Tri. Bang.)] (b) Commissioner of C. Ex. Bangalore-I Vs. Ecof Industries Pvt Ltd[2011 (23) S.T.R. 337(kar)] (c) Commissioner of Central Excise, Bangalore Vs. Ecof Industries Pvt Ltd[2012(26) S.T.R. 100(Kar)] (d) Commissioner of C. Ex. Bangalore-I Vs. Ecof Industries Pvt [2013(29) S.T.R. 107(Kar)] He submits that even though services received at depot it is related to business activity of the appellant therefore sa....

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.... product is manufactured is therefore not the mandate of Rule 7 of the Cenvat Credit Rules, As regard the credit on various services such as CHA Service, Cargo Handling service, export documentation services, Motor vehicle services and repair and maintenance services are used for the business activity of the appellant and export of goods therefore same are input service and credit are admissible. The issue has been considered by the judgments cited by the Ld. Counsel which are reproduced below: Mangalore Refinery & Petrochemicals Ltd 5. It is an undisputed fact that the appeal was preferred by the appellant before the CESTAT challenging the decision of the Appellate Authority whereby CENVAT Credit has been allowed in respect of ser....

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....air, maintenance of company vehicles/ rent-a-cab services are in relation to the business activities of the company, which is directly or indirectly involved in the manufacturing activity of the final product, is an input service. As such, the CENVAT credit claimed on these two services namely, service tax paid for repair on Company vehicles arid, rent-a-cab services would come within the realm of Rule 3 of Cenvat Credit Rules, 2004 read with Section 66 of the Finance Act, 1994 and thus, the assessee is entitled for the Cenvat credit of service tax paid on the input services. The judgment of this Court in M/s. Stanzen Toyotetsu India (P) Ltd (supra) is squarely applicable to the facts of the present case and the Tribunal is right in dismiss....

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....ation of inputs or capital goods and output transportation to the place of removal, would constitute input service. 6. "Input service" is broadly defined, as any service used for providing an output service or any service used by the manufacturer, whether directly or indirectly, or in relation to the manufacture of final products and clearance of final products from the place of removal. In this context of the statutory definition of input service, the conclusion is irresistible that the vehicles owned and used by the appellant for efficient execution of its business of manufacture of cement and allied products and the expenditure incurred in the legitimate use of such vehicles i.e. by obtaining statutory insurance for the vehicles and e....