TaxTMI 
TaxTMI 
2023 (5) TMI 601
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....this common order. 2. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods falling under Chapter 87 of the Central Excise Tariff Act, 1985 and are availing facility of Cenvat Credit of the duty paid on inputs, input services and capital goods as envisaged under Rule 3 of Cenvat Credit Rules, 2004. Two show cause notices were issued to the appellant alleging that during the course of audit, it was found by the Audit party that the appellant have taken Cenvat Credit of service tax paid on civil construction and maintenance services of items other than plant and machinery which are not covered under the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004 for the purpose of availment of Cenvat Credit. 3. After following due process, the Ld. Commissioner vide the impugned order has confirmed the demand, hence, the present appeals. 4. Heard both the parties and perused the case records. 5. Ld. Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of input services as provided under Rule 2(l) of the Cenvat Cr....
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....dila Healthcare Ltd. vs. Commissioner of C. Ex., Ahmedabad 2010 (17) STR 134 (Tri.-Ahmd.) 6. On the other hand, the Ld. DR reiterated the findings in the impugned order. 7. After considering the submissions of both the parties and perusal of material on record, we find that during the relevant period, the definition of 'input service' was very wide and it include any service received in or in relation to setting up, moderanisation, renovation or repair of the factory premises. Further, this input services involved in the present appeals have been held to be input services in the decisions relied upon by the appellant cited (supra). It is relevant to reproduce the definition of input service as provided under Rule 2(l) of Cenvat Credit Rules, 2004 during the relevant period:- Rule 2(l)(ii) and Rule 3(1)(ix) of the Cenvat Credit Rules, 2004, in so far as they are relevant, read as under :- "2. Definitions. - In these rules, unless the context otherwise requires, - (a) to (k)...... ......... ......... ........ (l) "input service" means any service,- (i) ...... ....... ........ ....... (ii) used by the manufacturer, whether di....
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.... required directly and in any event indirectly in or in relation to the manufacture of the final product and for the clearance thereof up to the place of removal. But for the factory the final product could not have been manufactured and the factory needed to be constructed on land. The land and the factory are used by the manufacturer in any event indirectly in or in relation to the manufacture of the final product, namely, metal-sheets. The respondents' case, therefore, falls within the first part of Rule 2(l) aptly referred to by Mr. Amrinder Singh as the "means part." 9. The respondents' case also falls within the second part of Rule 2(l) i.e. the "inclusive" part. The definition of the words "input service" also specifically includes the services used in relation to setting up of a factory. Mr. Amrinder Singh rightly contended that it was not the appellant's case that the services were not used for the setting up of the factory. The doubt in this regard is set at rest by the second part of Section 2(l)(ii) which includes within the ambit of the words 'input service' the setting up of a factory and the premises of the provider of the output service. The inclusive defin....
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.... Bench of the Bombay High Court in Coca Cola India Pvt. Ltd. v. Commissioner of C. Ex., Pune-III, 2009 (242) E.L.T. 168 (Bom.). = 2009 (15) S.T.R. 657. The Division Bench construed Section 2(l) as follows :- "39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories, in so far as a manufacturer is concerned : (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal, (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal; Each limb of the definition of input service can be considered as an ind....