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TMI Blog2013 (7) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... Cement not eligible input and therefore freight charges paid for inward transportation of cement not be treated as input service utilised for manufacture of final product and as such, credit availed by the respondent is not admissible - Held that:- Under Rule 2(l) of the Cenvat Credit Rules means, input service used in relation to setting up, modernization, renovation or repairs of the factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals), Jaipur-II. 2. The brief facts of the case are that M/s Hindustan Zinc Ltd. (respondents) are manufacturer of lead, zinc and other metal concentrates falling under Chapter 26 of the Central Excise Tariff. They have availed credit of service tax paid on freight for procurement of cement under Goods Transport Agency service. It was the view of the department that cement is not eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld. D.R. appearing for Revenue submits that credit has been availed by the respondent in respect of service tax paid under GTA services for bringing cement inside their premises. He submits that cement is not an eligible input for the respondent in this case and therefore the service tax paid on transportation charges is not admissible to the respondent. He submits that Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He therefore submits that Revenues appeal is not maintainable. 5. After hearing both the sides, I find that input service has been defined under Rule 2(l) of the Cenvat Credit Rules means as used by a provider of taxable service for providing on output service or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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