2021 (11) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce specifically includes in the inclusion part services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises. He pointed out that the services are specifically included in the inclusive part in the definition of Input services. In view of that he argued that they are entitled to the credit of Rs. 88,264/- they are not contesting the balance of demand. 3. Learned AR relies on the impugned order. 4. I have considered the rival submissions. I find that the definition of input service reads as follows:- I) Input services" means any services:- (i) Used by a provider of taxable service for providing an output service, or (ii) Used by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....manufacture of final products and [clearance of final products upto the place of removal,] Thereafter it specifically includes the following in the definition of Input services. and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research , storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training , computer networking , credit rating, share registry, and security , inward transportation of inputs or capital goods and outward transportation upto the place of removal. Thereafter it ....