TaxTMI 
TaxTMI 
2019 (12) TMI 614
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.... of sponge iron, MS billets and other iron and steel products falling under Chapter 72 of CETA, 1985. During the audit of the said unit by the Departmental officers, it was noticed that the appellant has availed cenvat credit on input services like erection, commissioning and installation services, consultancy, site supervision in connection with the setting up of integrated steel plant services inasmuch as the said services do not fall within the ambit of Rule 2(l) of CENVAT Credit Rules, 2004(CCR) since the word 'setting up' were deleted from the inclusive part of inputs definition w.e.f. 01/04/2011. On this allegation, a show-cause notice dt. 31/10/2014 was issued proposing to recover service tax credit availed on ineligible services to ....
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....put service received by him. The main limb of the definition of 'input service' under Rule 2(l) provides that any services used by a manufacturer, whether directly or indirectly, in or in relation to the manufacturer of final products. The words 'directly or indirectly' and 'in or in relation to' are of wide amplitude and covers the impugned input services under the main limb of the definition of 'input service. In other words, in terms of Rule 2(l), any service except those which are specifically excluded, used by the manufacturer whether directly or indirectly, in or in relation to manufacture of final product qualifies as 'input service'. He also submitted that from the definition of input service, it can be seen that the categories of s....
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....n they have disclosed the CENVAT credit on impugned input services. In support of his submission, the appellant relied upon the following decisions:- i. Primal Glass Ltd. Vs. CCE&ST,, Vadodara [2019-TIOL-3013- CESTAT-AHM] ii. Spraying Systems (India) Pvt. Ltd. vs. CCT, Bangalore North West [Final Order No.20694/2019 dt. 05/09/2019 passed by Bangalore Tribunal] iii. Shiruguppi Sugar Works Ltd. Vs. CCT & CE, Belgaum [2019- TIOL-821-CESTAT-BANG] 5. On the other hand, the learned AR defended the impugned order and submitted that the impugned input services are with regard to setting up of a plant which are excluded from the definition of input service w.e.f. 01/04/2011 and therefore the CENVAT credit is not admissi....
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....d clearance of final products up to the place of removal, and includes services used in relation to modernisation, 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 removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; Further, I find that the impugned services for which CENVAT credit has been availed by the ....
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....ion in the present case, fall under the exclusion clause. For this reason, the appellant's claim for availment of Cenvat credit cannot be rejected. 6.2. Further the same issue has been considered by this Tribunal in the case of Shiruguppi Sugar Works Ltd. cited supra wherein the Tribunal in para 6 has held as under:- 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant have availed the credit on erection/commissioning of machinery, which is used for manufacture of sugar. Further, I find that these impugned services fall in the definition of input service even after 1.4.2011. Further, I find that in the case of Uni Abex Alloy Products (supra), this Tribunal has ....