9911796707
TMI Blog2013 (12) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, 1985. They engaged M/s. Mahesh Behara to provide manpower services for services required at their factory and the residential colony, such as gardening, sanitation, water supply, pantry and courier services etc. The service provider is registered with the Service Tax Department under the taxable service of 'manpower, supply or recruitment services'. The service provider raised invoices on the appellants for services provided by him. The appellants on payment of Service Tax to the service provider availed credit of Rs.99,428/-. Appellants also availed credit of Rs.40,969/- on GTA services on the strength of supplementary invoices. Department sought to deny the credit availed as above and issued a show cause notice for dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein credit on courier services were held admissible. As regards the credit taken on supplementary invoices, it is the contention that in case of GTA services, differential amount of service tax was paid on account of escalation in contract price and the credit was taken by the appellants of the service taxpaid through these supplementary invoices 3. As per contra, the Ld. A.R. reiterated the findings of the Commissioner (Appeal). It is his contention that these input services have no nexus with the manufacture and therefore input service credit has been denied to the appellant. 4. After careful consideration of the rival contentions and the case laws cited by the appellant, I find that the appellant had provided the services of Sanit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The language of the definition makes it clear that the phrase 'input service' has been given the widest amplitude. The definition by its very nature is an inclusive one and the words used therein leave no room to doubt that all services used in relation, directly or indirectly, to the manufacture of final products and clearance of such products upto the place of removal are covered. The inclusive part of the definition manifests that services used in relation to the setting up of the factory or office or premises, including its modernization, renovation, repair etc., and also services used in relation to advertisement, sales promotion, market research, procurement of inputs and all activities relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng pool, collection of household garbage, harvest cutting, weeding etc., necessarily had to be considered as 'input services' falling within the ambit of Rule 2 (1) of the CENVAT rules, 2004. Accordingly, I am of the view that the services of gardening, plantation, sanitation, water supply etc. to the appellant's manufacturing unit and to the residential colony cannot be excluded from the ambit of Rule 2 (l) of Cenvat Credit Rules, 2004. As regards the credit taken on the pantry services, the Ld. Advocate has cited the judgment of Hon'ble High Court of Bombay (citied supra) in their own case. On the issue of the credit taken on the Courier services, I find that this Tribunal in case of M/s. Tufropes Pvt. Ltd. (supra) has held that courier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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