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TMI Blog2010 (11) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules - appellants are entitled to avail input service credit on CHA service availed by them for export of goods - Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... business activities which are sought to be included in the extending arm of the definition, in my opinion, cannot include the services rendered at the port area. Therefore, the appeal on the aspect is rejected". He further relied on the decision of Kbace Tech (P.) Ltd. v. CCE&ST [2010] 26 STT 91 (Bang. - CESTAT) and CCE v. Sundaram Brake Linings [2010] 28 STT 435 (Chennai - CESTAT) wherein this Tribunal has held that the activities of the services availed by the assessee should have direct nexus with the manufacturing activity of the assessee as held in the case of Maruti Suzuki Ltd. v. CCE [2009] 22 STT 54 by the Hon'ble Apex Court. 4. Heard and considered. 5. On careful examination of the submissions made by both the sides, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules". The decision relied on by the learned DR in the case of Sundaram Brakes Linings (supra) has been stayed by the Hon'ble High Court of Chennai and the Hon'ble High Court of Bombay under which jurisdiction this Bench comes has categorically held that the definition of input service is wider than the definition of input and make no difference for applying the ratio laid down the case Maruti Suzuki while interpreting the scope of input service. The Hon'ble Apex Court has categorically held that the inclusive part of the definition of input service extent to service used prior to/during the course/after the manufacture of final products. In this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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