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TMI Blog2011 (3) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... nal products, it may be a service which is only indirectly used in relation to the manufacture of final products - In the circumstances, canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as defined under the Rules - Decided in favour of assessee. - E/1262/10 - Order No. A/560/WZB/AHD/2011 - Dated:- 7-3-2011 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) Appellant : Shri W. Christian, Adv. Respondent : Shri I. Ahmed, SDR Per: Mrs. Archana Wadhwa: After dispensing with the condition of pre-deposit, I proceed to decide the appeal itself in as much as the issue is covered by the Larger Bench decision of the Tribunal. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not of much help to the appellant. 6.7 Further, the appellant have failed to produce before the lower authority an evidence to show that the cost of catering has gone into the cost of production, the same becomes an additional ground before this authority. Further, the appellant have also failed to make out any ground to allow this authority for production of additional evidence. Under the circumstance, the appellant fails. 3. As is seen from above, the appellate authority has agreed that the issue is covered by the Larger Bench decision of the Tribunal in the case of GTC Industries. However, he has not extended the benefit of the same to the appellant on the ground that appellant has failed to produce any evidence to show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, the input service does not have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products. In the circumstances, canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as defined under the Rules. 7.?Moreover, Rule 3 of the Rules insofar as the same is relevant for the present purpose provides that the manufacturer shall be allowed to take credit of the service tax leviable under Section 66 of the Finance Act; paid on any input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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