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TMI Blog2010 (10) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... lready decided the above issue in favour of the assessee and against the revenue, the question on which the appeal has been admitted is a question of fact which has been finally decided by the Tribunal in favour of the assessee, appeal dismissed. - Tax Case No. 53 of 2010 - - - Dated:- 7-10-2010 - Dhirendra Mishra and R.N. Chandrakar, JJ. Shri Bhishm Kinger, Counsel, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steam or electricity or manufacture of final products? 3. The Tribunal has allowed CENVAT credit on Input services namely Landline Telephones, Cleaning and Maintenance of Garden, Pandal Samiyana Services and Group insurance to the employees with a finding of fact that there is no allegation that landline telephones were used in relation to business activities and the credit has been denied only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified. 4. We have heard learned counsel for the parties and perused the impugned order. 5. Input service has been defined under Rule 2(l) of the CENVAT Credit Rules, 2004 which reads as under : Rule 2(l) Input service means any service :- (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is exhaustive which includes services mentioned in the definition as also the other services. The question whether a particular service availed by the assessee is input service, is a question of fact which is to be decided on the basis of the facts of the case. It is a settled law that the Tribunal is a final authority on fact. The Tribunal has already decided the above issue in favour of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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