2013 (11) TMI 1260

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..... as works related to cane development, cleaning of yard, cane supply work, cane or planting by tractor, labour for cane area survey - Held that:- 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 .....

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..... rk, cane or planting by tractor, labour for 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 ma .....

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..... ection 65 of the Finance Act 1994. 5. 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. .....

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