2017 (9) TMI 1563

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.... Oka And Riyaz I. Chagla, JJ. Mr. Swapnil Bengur, with Sham Walve for Appellant JUDGMENT ( Per Riyaz I. Chagla J. ) 1. The Appellant by the present Appeal has challenged the order dated 13th January 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short "Appellate Tribunal") allowing the Appeal of the Respondent. 2. The Responden....

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....g aggrieved by the said order the Respondent filed an Appeal before the Appellate Tribunal. By order dated 13th January 2014, the Appellate Tribunal allowed the Appeal of the Respondent. The Appellant has filed the present Appeal. 3. The learned counsel for the Appellant has contended that the Respondent is not entitled to avail CENVAT credit on "input services" which have no nexus with the out....

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....overs services which are directly or indirectly used in or in relation to the manufacture of final products. The second category, covers the services which are used for clearance of the final products up to the place of removal. The third category, includes services namely; (a) Services used in relation to setting up, modernization, renovation of repairs of a factory, (b) Services used in an....

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....e cost of any input service that forms a part of the cost of the final product, then Credit of Service Tax paid on such input services would be allowable. We are of the view that the said decision squarely covers the present case. We are of the view that the Appellate Tribunal has correctly followed the said decision of this Court in Ultratech Cement (Supra) and held that the input services have b....