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TMI Blog2013 (4) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory of production. The definition of the expression 'input service' covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. Rule 2(l) initially provides that input service means any services of the description falling in sub clause (i) and (ii). Among those services are services pertaining to the procurement of inputs and inward transportation of inputs. The Tribunal, proceeded to interpret the inclusive part of the definition and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f inputs outside the factory will not be eligible for credit as services are received outside the factory. 2. The appeal is admitted on the above substantial questions of law. By consent, the Appeal is taken up for hearing and final disposal. 3. The Appellant is engaged in the manufacture of excisable goods which fall under Chapters 28, 29 and 31 of the Central Excise Tariff Act 1985. The Appellant has installed storage tanks for storing ammonia at its premises situated at JNPT. The Appellant claims that it is eligible for CENVAT credit of service tax paid on input services used for the ammonia storage tanks installed at JNPT since the input / raw material stored there is intended for manufacture of the final product at the factory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relation to the manufacture of final products and clearance of final products, upto the place of removal, and includes services used in relation to setting up modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and securi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y' and 'in or in relation to' are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. Rule 2(l) initially provides that input service means any services of the description falling in sub clause (i) and (ii). Rule 2(l) then provides an inclusive definition by enumerating certain specified services. Among those services are services pertaining to the procurement of inputs and inward transportation of inputs. The Tribunal, proceeded to interpret the inclusive part of the definition and held that the legislature restricted the benefit of CENVAT credit for input services used in respect of inputs only to these two categories viz. for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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