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TMI Blog2014 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... terpretation and input service credit has been allowed. I find force in the contention of the appellants. Further, present facts are similar to the facts of judgement quoted by the appellants - Decided in favour of assessee. - Appeal No. ST/50188/2014 - FINAL ORDER No.53523/2014 - Dated:- 3-9-2014 - Mr. Manmohan Singh, J. For the Appellant : Ms. Rinki Arora, Advocate For the Respondent : Shri V.P. Batra, DR JUDGEMENT Per MANMOHAN SINGH: The appellants have come in appeal against the Order-in-Appeal No. 137(VC)ST/JPR-I/2013 dt.25.09.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur. Commissioner (Appeals) has upheld the order of the adjudicating authority wherein cenvat credit was denied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 654 (Kar.). She specifically refers to the para 8 and 11 of the judgment. She invited attention to the the definition of input service as given under Rule 2(l) of the Cenvat Credit Rules, 2004. Rule 2(l) reads as under:- input service means any service, - (i) used by a provider of taxable service for providing an input service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and (clearance of final products upto the place of removal) and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. Considering the Finance Minister s Budget Speech for 2004-05, press note issued by the Ministry of finance along with the Draft 2004 Rules and various decisions of the Apex Court, this Court held that the expression activities in relation to business in the inclusive part of the definition of input service further widens the scope of input service so as to cover all services used in the business of manufacturing the final products and that the said definition is not restricted to the services enumerated in the definition of input service itself. The Court rejected the contention of the revenue that a service to qualify as an input service must be used in or in relation to the manufacture of the final products and held that any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause, once the service tax was borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. 10. Ld.DR pointed out that despite their efforts, the appellant did not provide information regarding expenses recovered from the students who participated in the function. On the other hand, ld. Counsel submitted that they have not collected any money from the students and basically it was facilitation cum promotional event and relied upon on the judgement of Hon ble Karnataka High Court in the case of Toyota Kirloskar Motors Pvt. Ltd. 11. There is nothing on record to show whether any expenses were recovered by the appellants from the stud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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