9911796707
TMI Blog2013 (3) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... the activity of business which is treated as a cost to the company is also used in relation or in relation to the manufacture of the final product. As find from the submissions made that the rent a cab and air travel agent s services are hired by the company for specific purposes of use by the officers of the company in coordinating vendors of inputs, sub-contractors engaged in the manufacture and therefore, all these purposes, are closely related to manufacture of the final product. The issue of eligibility for CENVAT credit on rent-a-cab service used for bringing their employees from residence to factory and back is already decided by the Hon ble Karnataka High Court in the case of CCE, Bangalore Vs. Stanzen Toyotetsu India (P) Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interpreted in conjunction with the main definition. It is an accepted canon of interpretation of law that one cannot interpret the inclusive portion of a definition in a manner so as to render the main definition redundant. The main definition of input services in Rule 2 of the CENVAT Credit Rules clearly carries a stipulation that the services must be used in or in relation to the manufacture of the final product in order to be treated as an input service in the case of a manufacturer. Therefore, if the illustrated items are read harmoniously with the main definition, one would come to the conclusion that the activities relating to business expounded in the inclusive portion of the definition are, in fact, those activities which are use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of the final product . I find from the submissions made that the rent a cab and air travel agent s services are hired by the company for specific purposes of use by the officers of the company in coordinating vendors of inputs, sub-contractors engaged in the manufacture and therefore, all these purposes, in my view, are closely related to manufacture of the final product. The Board vide F.No. 354/268/2009-TRU (120/01/2010-ST) dated 19.1.2010, had also clarified in a similar case that carrying workers to call / BPO Centers (work sites) on hired transportation would be treated as use in the provisions of output services and further clarified vide Board s Circular No. 943/4/2011-CX dated 29.4.2011 (vide Sl. No.12 of the Tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
