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TMI Blog2013 (3) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant only in relation to activities relating to their business of manufacture of final products. So the service tax paid on such “input service” is eligible for taking cenvat credit. The present case is covered under the Tribunal’s decision in the case of M/s. Reliance Industries Ltd. v. C.C.E., Rajkot reported in 2009 (14) S.T.R. 287 (Tri. - Ahmd.) - E/754/2010 - A/2119/2011-WZB/AH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the impugned Order-in-Appeal was not sustainable on the following grounds : 1. In Para 9.2 definition of Input service is divided into the following five categories, insofar as the manufacturers are concerned : (a) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, (b) Any service used by the manufacturer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of the categories eligible for Input Service in Para 9.4 Commissioner (Appeals) has contradicted his own finding that the expenses incurred by the appellant for recalling their exported goods due to some damage cannot be considered as activity related to business as this expense is in no way used directly or indirectly in or in relation to manufacture of their final product. The Findings in O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are directly or indirectly in relation to manufacture of their final dutiable products. The insurance cover has direct nexus with the final products manufactured by the appellant and the payment of service tax on such insurance is clearly eligible for cenvat credit as Input Service . He has not correctly appreciated that these expenses are necessary for business requirement of the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the appellants in Manikgarh Cement (supra). The decision relied upon by DR only an interim order and not a final decision. As such, by following the Tribunal decision in the case of Manikgarh Cement, we find that the appellant has made out a prima facie case so as to allow the stay petition unconditionally. We order accordingly. 3. After having considered the main issues and the legal pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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