2019 (12) TMI 547

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....facturing of MS and GI pipes falling under Central Excise Tariff Heading 7306 of Central Excise Tariff Act (CETA), 1985. During the audit, it was observed by the department that the appellant has irregularly availed CENVAT credit to the tune of Rs. 30,053/- on items falling under Chapter 72 and 73 of the CETA, 1985 as capital goods and has also availed irregular CENVAT credit on rent for residential purposes in respect of the second floor premises at No.853, 13th Main, 3rd Floor, Koramangala, Bangalore to the tune of Rs. 9,36,350/- and further the appellant has short-paid service tax to the tune of Rs. 71,021/- on Goods Transport Agency (GTA) services during 04/2015 to 09/2015 and the same is liable to be recovered along with interest and p....

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....hat the definition of expression 'input service' covered in services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final product. 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 of expression 'input service'. She further submitted that the principles to be applied with regard to the interpretation of the term "includes" is a settled position of law by the Supreme Court in the following cases: • Ramala Sahkari Chini Mills Ltd. vs. CCE, Meerut-I: 2010-TIOL-102-SC-CX • Ramala Sahkari Chini Mills Ltd. vs. CCE, Meerut-I: 201....

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.... (20) STR 577. 5. On the other hand, the learned AR defended the impugned order and submitted that the impugned premises on which CENVAT credit of service tax paid on rent is claimed by the appellant is not directly or indirectly related to the manufacturing process. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the only dispute in the present case is whether the appellant is entitled to CENVAT credit of service tax paid on the rent for the premises leased for the purpose of back office as well as for the purpose of residential accommodation for its Managing Director and other officials who visit Bangalore on official work. Perusal of the rental agreement shows that the pre....