2017 (11) TMI 153

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.... outside the factory. Show cause notices were issued proposing to disallow the credit and after due process of law, the original authority disallowed the credit confirming the demand, interest thereof as well as imposed penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. At the time of hearing, the ld. counsel Ms. Sweta submitted that the issue stands covered by the decision of the Larger Bench of the Tribunal in the case of Parry Engg. & Electronics P. Ltd. Vs. Commissioner of Central Excise - 2015 (40) STR 243 (Tri. LB) as well as the decision of the Hon'ble High Court of Bombay in the case of Commissioner of Central Excise Vs. Endurance Technology Pvt. Ltd. - 2017 (52) STR 361 (Bom.). 3. The ld. AR Shri S.....

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....ers & Petrochemicals Corporation Ltd. v. C.C.Ex. Belapur [cited supra] the Division Bench held as under : "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 that input service means any services of the description falling in subclauses (i) and (ii). Rule 2(l) then provides an inclusive definition by enumerating certain specified services. Among those serv....