2019 (9) TMI 461

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....s also observed that the Appeal was filed after a considerable delay however request for condonation thereof was allowed vide Order dated 07.12.2018. Since then also there have been successive adjournments. Finally perusal of order dated 02.08.2019 shows that the matter was again requested to be adjourned. The request though was accepted however it was specifically directed that "if the learned Counsel fails to appear, the matter will be decided on its own merits". Keeping in view the said Order and that the appellant has not appeared either in person or through his Counsel even for today I have no other option but to proceed deciding the impugned Appeal on merits. 2. I have heard learned Departmental Representative. It is submitted that....

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....ny input service received by the manufacturer of the final products as has been settled by virtue of Rule 3(1) of Cenvat Credit Rules, 2004. To adjudicate as to whether the appellant herein has wrongly availed the cenvat credit as alleged, we first need to know the definition of input service which reads as follows: "(l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a fact....