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TMI Blog2013 (12) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... factory as also, for an office relating to such factory - for purpose of definition of the input services as the definition of input services includes not only the factory but also the office relating to such factory - Relying upon Commissioner of Central Excise, Ahmedabad-I Vs. Ferromatik Milacron India ltd. [2010 (4) TMI 649 - GUJARAT HIGH COURT] - The appellant would be eligible to take the input service credit relating to construction services at the material time i.e. July 2005 - The definition of input service has undergone change w.e.f 1.3.2011, the situation may not be the same from that date – Decided in favour of Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. 8 (Guj.) as also decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise Vs. Stanzen Toyotestu India (P) Ltd. reported in 2011 (23) STR 444 (Kar) to press the point that in all the judgments outdoor catering service provided within the canteen has been considered as an input service because of statutory obligation imposed under Section 46 of the Factories Act, 1948. Ld. Advocate stated that since credit on the outdoor catering services is allowed. There is no reason why the construction service used in constructing the canteens should not be allowed. He further argued that canteen is an integral part of factory and factory cannot be limited to the manufacturing area alone. 3. Learned Additional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal." It would seen from the above definition of input service, input service includes services used in relation to setting up of the factory as also, for an office relating to such factory. The term factory is not defined under Cenvat Credit Rules. However, the factory is defined under Section 2(e) of the Central Excise Act, 1944 and is as under:- (e) "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods, to provide the same if he desires to run his factory. In view of the definition of Input service which means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, the input service does not have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products. In the circumstances, canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of "input service" as defined under the Rules. Similar view has been taken by the Hon'ble High Court of Karnataka in the case of Stanzen Toyotestu India (P) Ltd. (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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