TaxTMI 
TaxTMI 
2023 (11) TMI 304
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....d Business Auxiliary service (iii) Election & Commissioning Service (iv) Sponsorship services (v) Warehouse services (vi) General insurance services (vii) Courier services (viii) Telephone services (ix) Air Travel Agency (x) Pandal and Shamiyana Services On the ground that the services are not qualified in terms of definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. 2. Shri Harish Bindumadhvan, Learned Counsel appearing on behalf of the appellant at the outset submits that all these services were used in or in relation to the manufacture of excisable goods and other business activities in relation to the goods manufactured by the appellant. H....
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....e do not qualify as input service. As regard renting of immovable property services, the authority below denied the credit on the ground that since this service is related to renting of the premises of corporate office the same has no nexus with the manufacturing unit. 4.1 We find that as regard the contention of the Adjudicating authority that the services are not mentioned in the inclusive part of the definition the same cannot be reason for denial of the Credit as the main part of the definition i.e. any service used by a manufacturer whether directly or indirectly in or in relation to the manufacture of the final product and clearance of final goods up to place of removal is vide enough to cover almost all the services which are used....
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....ellant are exclusively involved in manufacturing operational in both their unit. The corporate office is operated only for the operation of the manufacturing of the final product. Therefore, it cannot be said that the corporate office is not used in or in relation to manufacture of final product. 4.5 We find that all the services in question have been considered in various judgments by this Tribunal and various Courts and it was held that these services are admissible input service and credit is available. The judgments in respect of each and every service involved in the present case are given as under: Interpretation of inclusive definition (i) Ramala Sahkari Chini Mills Ltd. v. Commissioner of Central Excise, Meerut-....
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....ral Excise, Customs and Service Tax - Belgaum, 2021 (12) TMI 381-CESTAT BANGALORE (ii) M/S HCL Technologies Ltd. v. CCE, Noida, 2015 (8) TMI 595- CESTAT NEW DELHI Warehouse services are input services (i) Huhtamaki PPL Ltd. v. C.C.E. & S.T., Surat, 2021 (4) TMI CESTAT AHMEDABAD General insurance services (i) M/S. Reliance Industries Ltd. v. C.C.E. & S.T. Vadodara-I, 2019 (6) TMI 194-CESTAT AHMEDABAD Courier services are input services (i) Nilkamal Ltd. v. C.C.E & S.T., 2022 (11) TMI 497 CESTAT AHMEDABAD Telephone services are input services (i) Gujarat Borosil Ltd. v. Commissioner of Central Excise, 2019 (8) TMI 202-CESTAT AHMEDABAD (ii) Essel Prop....