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TMI Blog2014 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... al Property Right services received by the appellant for drug formulation. The lower authorities have held that the appellant is not eligible to avail such CENVAT Credit while it is the case of the assessee that they are eligible to avail CENVAT Credit. This appeal was disposed of by the Bench vide Final Order No.A/11/WZB/AHD/2010, dt.04.12.2009. Aggrieved by such an order, Revenue preferred an appeal before Hon'ble High Court. Their Lordships while disposing of the appeal filed by the Revenue, remitted the matter back to the Tribunal for fresh disposal in so far as the CENVAT Credit availed in respect of technical testing certification services for reconsideration from the factual matrix and after examining the facts of the case. 3. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods or for the purposes of certification of the machinery which are used. It is also his submission that the assessees themselves have stated that the services availed by them are not used presently for the manufacture of final product. However, the said services are necessarily required for manufacturing of final product in future. It is his submission that the judgment of the Hon'ble High Court in the case of Cadila Healthcare Ltd (supra) is not applicable in the facts of this case. 5. We have considered the submissions made at length by both sides and perused the records. 6. The only issue that calls for consideration after the remand order of their Lordships is whether the appellant is eligible to avail CENVAT Credit on techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as it may, we find that Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd has specifically held in respect of technical inspection and certification services at Para 5.6 as under:- 5.6 Technical Inspection and Certification : The assessee had availed CENVAT credit of Rs. 6,08,226/- on input service viz., Technical Inspection and Certification Service in respect of inspection and checking of instruments by the service provider against their known standard and record difference between the actual and the known standard. The adjudicating authority was of the view that certification of instruments has no nexus with the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the said instruments/equipment are used for the manufacture of final products and for that purpose they have to be of the desired standards/accuracy/precision. The service of Technical Inspection and Certification agencies is availed to ensure that the said instruments/equipments are of the standard/accuracy/ precision which is required for manufacture of the final products. There can, therefore, be no manner of doubt that the said service is received in relation to the manufacture of final products. The means portion of the definition is an expansive one and covers all services used in or in relation to the manufacture of final products and it is immaterial whether such use is direct or indirect. Further, such service is used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is a statutory requirement and it is necessary for the assessee to avail of such service, inasmuch as in the absence of such certification, the assessee may have to face the consequences of breach of such statutory provisions. When, the above referred instruments/equipment are used in and in relation to the manufacture of the final products, maintenance, checking and calibration of such instruments would as a necessary corollary, also fall within the expression in relation to manufacture of the final products. Under the circumstances, the service of technical inspection and certification agencies availed by the assessee would clearly fall within the ambit of input service. The contention that such certification has no nexus with the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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