2013 (11) TMI 1260

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..... ated service have been provided to the party either for welfare of sugarcane growers or works related cane cultivation and welfare measures. Any service provided for welfare of sugarcane grower and sugar cultivation is only to improve the condition for growing sugar and directly or indirectly has no concerns with manufacture of their final products - it is clear that these activities do not fall u .....

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..... or cane area survey. 3. For any input service to be eligible for input service credit it is necessary that such services fullfil the definition as input service. Full-fledged definition of input service as defined in rule 21 of cenvat credit rules 2004 is given as below: used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearan .....

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..... . Above stated service have been provided to the party either for welfare of sugarcane growers or works related cane cultivation and welfare measures. Any service provided for welfare of sugarcane grower and sugar cultivation is only to improve the condition for growing sugar and directly or indirectly has no concerns with manufacture of their final products. 6. From the above it is clear that t .....

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