9911796707
TMI Blog2013 (10) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellant argued that in view of the following judgments, the issue is now settled with respect to export of goods as the contract is on FOB basis and therefore, all the services availed by the appellant till the goods are loaded to board on ship are eligible for cenvat credit:- (a) Deepak Fertilizers Petrochemicals Corporation Limited vs. CCE, Belapur [2013-TIOL-212-HC-MUM-CX] (b) Coca Cola India Pvt. Limited vs. CCE, Pune [2009 (15) STR 657 (Bom.)] (c) CCE Rajkot vs. Rolex Rings Pvt. Limited [2008 (230) ELT 569 (Tri. Ahmd.)] (d) Adani Pharmaceuticals (P) Limited vs. CCE Rajkot [2010 (20) STR 386 (Tri. Ahmd.)] 4. Dr. J. Nagori, learned A.R. on behalf of the Revenue argued that credit of service availed by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of Rule 3(1) the Tribunal was not justified in holding that the Appellant would not be entitled to avail of CENVAT credit in respect of services utilized in relation to ammonia storage tanks on the ground that they were situated outside the 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 servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x among others paid on any input or capital goods received in the factory of manufacture of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of the final product. This must be read with the broad and comprehensive meaning of the expression 'input service' in Rule 2(l). The input services in the present case were used by the Appellant whether directly or indirectly, in or in relation to the manufacture of final products. The Appellant, it is undisputed, manufactures dutiable final products and the storage and use of ammonia is an intrinsic part of that process.' 6. It is also observed that the same issue, whether services availed up to the Port of loading in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
