2012 (8) TMI 45

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the order of Commissioner (Appeals). It was contended that they were granted single registration for Service Tax and all the activities carried out by them have to be considered as a manufacture. The definition of input service is inclusive definition and hence input service can be used by a manufacturer for any purpose. It was also contended that there was no provision in Rule 6 for pro-rata cal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecause the registered dealer is neither engaged in manufacture of dutiable goods nor is providing taxable service. 3. I agree with the finding of the Commissioner (Appeals) as the input service definition as contained in Rule 2(1) of CENVAT Credit Rules is for use by a provider of a taxable service or for use by a manufacturer or in relation to manufacture of final product. In this particular cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X