2018 (10) TMI 527

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....artment is that since the service received from overseas were neither used in relation of manufacture of final product nor used for removal of goods up to place of removal, it is not input service, the contention of the department is also that the services were used beyond the place of removal, therefore, it does not fall under the definition of input service, accordingly, the cenvat credit was denied. 2. Sh. Jigar shah Ld. Counsel appearing on behalf of the appellant submits that the services were received from overseas in relation to the Sales Promotion, Marketing which has been admitted by both the lower authorities. The only reason for denying of credit is that the service in question were neither used in manufacture and nor used upt....

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....admissible by virtue of inclusion clause of definition under Rule 2(l) of Cenvat Credit Rules, 2004 which is reproduced below: Rule 2(l) of Cenvat Credit Rules (as effective from 1-4-2011), defines 'input service' as any service: used by a provider of output service for providing an output service; or used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of the provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of....