2018 (3) TMI 848

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.....V. Ravindran] This appeal is directed against Order-in-Appeal No. 49/2012 (T) CE dated 08.08.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is regarding the eligibility to avail CENVAT credit of service tax paid on Consultancy Charges, Insurance Charges, Security Service Charges, Maintenance Services and Survey Fees as also sma....

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....ed Counsel and the Revenue herein, we find that both the lower authorities have mis-interpreted the provisions of the definition of input services as mentioned in Rule 2(l) of CENVAT Credit Rules.  The said definition as was during relevant period is reproduced herein under: "input service" means any service:- i) used by a provider of taxable service for providing an output ....

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....removal.  During the relevant period in question April, 2010 to September, 2010, the definition as reproduced herein above, entitles an assessee to avail CENVAT credit of the input service.  It is undisputed that the appellant herein is a manufacturer and had availed the CENVAT credit of the service tax paid on the various services which were, used by them, for setting up, modernizati....