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TMI Blog2010 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the revenue against orders-in-appeal Nos. 19/2009(G) CE, dated 11-5-2009, 20/2009(G) CE and 21/2009(G) CE, dated 29-5-2009. 2. The issue involved in these three appeals being the same, they are being disposed of by a common order. 3. Learned Commissioner (Appeals) in all these three cases has set aside the orders-in-original which confirmed the demand of duty raised by the show-cause notices for irregular availment of Cenvat credit of the service tax paid on the following services : (1) recruitment of staff services (2) banking services (3) repair and labour charges of the vehicles 4. The issue involved in this cases is whether the above services would fall under the definition of input services to be eligible for availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal and includes services used in relation to setting up, 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 up to the place of removal, procurement of inputs, activities relating to business, such as 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 up to the place of removal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined. It expands the meaning in the basic definition. The word includes is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the statute. When it is so used, these words and phrases must be construed as comprehending not only such things as they signify according to their nature and import, but also those things which the interpretation clause declares that they shall include. Further, is the definition Oven in rule 2(l)(ii), the inclusive part of the definition expands the scope of input service as given in the basic definition by bringing within its ambit, services which would not normally get covered by the main definition. A perusal of the services in the inclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Therefore, the decision of Commissioner (Appeals) is not legally tenable. 7. Learned counsel would submit that the Hon ble High Court of Mumbai in the assessee s own sister concern s case in the case of Coca Cola India (P.) Ltd. v. CCE 2009(242) ELT 168/22 STT 130 has laid down the principle for eligibility to service tax credit on an input credit. He would draw my attention to paragraphs 38 39. 8. Considered the submissions made at length by both sides and perused the records. Learned Commissioner (Appeals) has allowed the Cenvat credit relying upon various decisions of the Tribunal. At the same I find that in the case of appellant s sister concern Hon ble High Court of Mumbai has laid down the principle for eligibility for avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating to business and outward transportation upto the place of removal. Each limb of the definition of input service can be considered as an independent benefit or concession exemption. If an assessee can satisfy any one of the limbs of the above benefit, exemption or concession, then credit of the input service would be available. This would be so even if the assessee does not satisfy other limb/limbs of the above definition. To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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