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TMI Blog2014 (12) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... de and covers not only the services which are directly or indirectly used in or in relation to the manufacture of final products, but also includes various services used in relation to the "business of manufacture of final product", be it prior to the manufacture of final products or after the manufacture of final products and that the definition of 'input service' is not restricted to the services used in or in relation to the manufacture of final products but extends to all services used in relation to the business of manufacturing the final product. No doubt that the inclusive part of the definition of "input' is restricted to the inputs used in or in relation to the manufacture of final products, whereas the inclusive part of the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gi , DR For the Respondent : Shri Hemant Bajaj, Adv JUDGEMENT Per: Rakesh Kumar: The respondent are manufacturers of motor vehicle parts chargeable to central excise duty. They availed cenvat credit of central excise duty paid on inputs and of service tax paid on input services. There is on dispute that number of workers in their factory is more than 250 and they are covered by the provisions of the Factories Act, 1948. The dispute in this case is about eligibility for cenvat credit in respect of two services availed by the Respondent outdoor catering service for providing the canteen facility for the workers and banking and financial services. The jurisdictional Asstt . Commissioner vide order-in-original dated 28.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit. 5. Shri Hemant Bajaj, Advocate, the ld. Counsel for the respondent, pleaded that the question of eligibility of outdoor catering services for providing canteen facility to the workers is covered in favour of the Respondent by the judgement of the Hon'ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. reported in 2010 (20) STR 577 (Bombay) , judgement of Hon'ble Gujarat High Court in the case of CCE, Ahmedabad-I Vs. Ferromatik Milacron India Ltd. - 2011 (21) STR 8 (Gujarat) and the judgement of Hon'ble Karnataka High Court in the case of CCE, Bangalore Vs. Stanzen Toyotetsu India (P) Ltd. reported in 2011 (23) STR 444 (Karnataka), that even otherwise, the number of workers in the respondent&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. MPI Machines Ltd . In view of this, the impugned order allowing the cenvat credit in respect of these services is correct and as such, there is no infirmity for the same. 8. As regards the outdoor catering services availed for providing canteen facilities to the workers, firstly, this issue stands decided in favour of the respondent by the judgements of three High Courts - judgement of Hon'ble Gujarat High Court in case of Ferromatik Milacron India Ltd . ( supra), judgement of Hon'ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. (supra) and of Hon'ble Bombay High Court in the case of Ultra Tech Cement (supra). In para 28 of its judgement in case of Ultra Tech Cement, Hon'ble High Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le interpreting the expression activities relating to business in Rule 2(l) of 2004 Rules. No doubt that the inclusive part of the definition of input' is restricted to the inputs used in or in relation to the manufacture of final products, whereas the inclusive part of the definition of 'input service' extends to services used prior to/during the course of/after the manufacture of the final products. The fact that the definition of input service' is wider than the definition of input would make no difference in applying the ratio laid down in the case of Maruti Suzuki Ltd. (supra) while interpreting the scope of 'input service'. Accordingly, in the light of the judgment of the Apex Court in the case of Maruti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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