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TMI Blog2011 (10) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... y, do not find place in definition of 'Input Service' and these are not input services and therefore I hold that credit is inadmissible." - Matter remanded back for fresh decision. - E/1220/2010 - - - Dated:- 13-10-2011 - Shri P.R. Chandrasekharan, J. Appearance: Shri Bharat Raichandani, Advocate for the appellant Shri V.K. Agarwal, Additional Commissioner (A.R.) for the respondent Per: P.R. Chandrasekharan: This appeal has been filed against the Order-in-Appeal No. AGS(63)43/2010 dated 20/04/2010 passed by the Commissioner of Central Excise Customs (Appeals), Aurangabad. The issue relates to admissibility of CENVAT credit taken on various services such as seminar fees, exhibition fees, patent application work, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) who vide the impugned order dismissed the appeal. Hence, the appellant is before me. 4. The counsel for the appellant submits that the various services on which they have availed credit has a nexus with the manufacturing activity undertaken by the appellant e.g., the service tax paid on seminar and international conference was for training the employees in various aspects of production and business activity undertaken by the appellant. Similarly, the service tax paid on patent application work is in relation to the registration of the products of the company under the Patent Laws for manufacture and sale and, therefore, has a direct nexus with the manufacturing activity. As regards the service tax paid on the oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in definition of 'Input Service' and these are not input services and therefore I hold that credit is inadmissible." 6.1. The appellate authority also has not given any finding as to why these services could not be considered as 'input service'. Rule 2(l) of the CENVAT Credit Rules 2004 defines 'input service' as: "(l) "Input service' means any service - (i) used by aprovider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearances of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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