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TMI Blog2011 (2) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... r services. Lower authorities have issued show-cause notice dated 15-4-2008 directing the appellant to show cause as to why the said credit availed by them be not denied and demanded on the ground that as per explanation to Rule 2(1)(ii) of the Cenvat Credit Rules, 2004 input service would include any services used by them directly or indirectly in relation to the 'manufacture of final Products and clearance of final products. The appellant contested the show-cause notice on various grounds and one of the grounds that all the services are utilized by them in relation to the business. Adjudicating Authority did not agree with the contentions raised by the appellant, confirmed the demands, imposed penalty and also demanded interest. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 168 (Bom.)] and more specifically to para 25 and 26. 4. Ld. DR on the other hand would submit that the services which were received by the appellant were in respect of the services rendered for the business programmes in Pune, Jamshedpur and Coimbatore. It is his submission that the said services rendered outside the manufacturing premises cannot be considered as used by them directly or indirectly. He would also submit that the goods manufactured by the appellant are at the factory and hence all the services which were availed by them outside the factory premises cannot be considered as input services and it cannot be taken the credit by the manufacturer. 5. I have considered the submissions made by both sides and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property wrongly accounted as Real Estate service) :- Cenvat credit availed on Service Tax charged by the Landlord towards rent for letting out the property for marketing offices at few centers such as Coimbatore and Jamshedpur wherein these offices are used for marketing of their products. This service is also rendered beyond the place of removal and as such the Cenvat credit availed on this service is not admissible. d. Stock Broker Service : Cenvat credit availed on Service Tax charged by the Service Provider towards operating the DEMAT Account for business purpose with Karvy Stock Broking Ltd. This service is also rendered beyond the place of removal and as such the Cenvat credit availed on this service i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a co-operative society is exempt from tax what has to be seen is whether income fell within any of the several heads of exemption. If it fell within any one head of exemption, it would be free from tax notwithstanding that the conditions of another head of exemption are not satisfied and such income is not free from tax under that head of exemption." [Emphasis supplied] 9. It can be seen from the above reproduced ratio of the Hon'ble High Court, each limb of the definition can be considered as independent eligible for exemption. If that be so, in the factual matrix of this case, as narrated hereinabove, as the said services were, directly or indirectly, used for the purpose of their business, credit cannot be denied. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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