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TMI Blog2013 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... d the law as has been laid down by the various judicial fora and also this bench has in the final orders of Inox India Ltd. (2011 (10) TMI 63 - CESTAT, AHMEDABAD ) and Heubach Colour Pvt.( 2012 (6) TMI 221 - CESTAT, AHMEDABAD) held the same view. The Tribunal is taking a consistent view on this issue - the impugned order is correct, legal and does not suffer from any infirmity - Decided against the revenue. - E/789/2011 - A/10316/WZB/Ahd/2013 - Dated:- 15-2-2013 - M.V. Ravindran, J. For the Appellant Mallika Mahajan. For the Respondent Dhaval Shah. 1. This appeal is directed against order in appeal No.Commr(A)/144/VDR-II/2011, dt.12.04.11. 2. The facts of the case, in brief, are that the appellants are engaged in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the definition of input service of Cenvat Credit Rules, 2004 is required to be interpreted and the rules provide for eligibility of credit either inputs or services which has direct or indirect invoices of the manufacture of the goods. She would rely upon the provisions of Rule 2(1) of the Cenvat Credit Rules, 2004 and submit that w.e.f. 01.03.08, the place of removal definition has been divided to incorporate the product up to the place of removal. It is her submission that in this case, the credit was availed of the services which were removed from the place of removal i.e. the cargo handling agency, delivered the cargo to the port and subsequently exported. She would submit that the basic principle beyond the doubt which is in or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final products. In the similar issue, the department's Appeal has been rejected by the Hon'ble CESTAT, Ahmedabad in the case of CCE, Rajkot V/s. Rolex Rings P.Ltd-2008 (230) 569, wherein held that: '4. After considering the submissions made by both the sides and the reasonings adopted by Commissioner (Appeals), I find that the CHA and Surveyors services are utilized at the time of the export of the goods. The respondents continue to remain the owner of the goods in question till the same are exported. As such, it can be reasonable concluded that the place of removal in case of exported goods is the port area. The above interpretation is also supported by Para 8.2 of the Board's circular No. 91/8/2007-S.T. dt. 23-8-2007 laying do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.... In other words, the definition of "input service" is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products but also includes various services used in relation to the business of manufacture of final products, be it prior to the manufacture of final products or after the manufacture of final products. To put it differently, the definition of input service is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product. 29. The expression "activities in relation to business" in the definition of "input service" postulates activit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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