2014 (3) TMI 563

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..... ion is available to the assessee as Cenvat credit. Similarly, in case of availability of Cenvat credit paid on the Customs House Agents and Shipping Lines, allowed the same by following the Tribunal in the case of M/s. Vidyut Metallies Pvt. Ltd. Vs. CCE, Mumbai - [2012 (6) TMI 486 - CESTAT, MUMBAI] as also the Tribunal decision in the case of M/s. Steel Strips Wheels Ltd. Vs. CCE, Chandigarh-II - .....

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..... nvat credit amounting to Rs.9,75,66/- during the period April 2004 to December 2008 on account of service tax paid on "Overseas commission (BAS), Customs House Agents and Terminal Handling Services" as the said services did not fall under the category of input services in terms of Rule 2(1) of the Cenvat credit Rules, 2004. The adjudicating authority vide impugned order held that as the place of r .....

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..... ed that the interpretation:- "I note that interpretation of "Input Service has been subjected to much litigation and from the judgments of various courts/tribunals, it is now settled that the definition of 'input service' is not to be confined to 'manufacture' alone but has to be interpreted on basis of requirement of business." 4. He took note of the Tribunal decision in the case of CCE, L .....

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