9911796707
TMI Blog2015 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... lates at regional transport office at Andheri, Tardeo and Ghatkopar. It is the case of the revenue that the services rendered by the service provider are not connected with the manufacturing activity of the appellant i.e. CNG and hence they are not input services, as also the definition of "input service" as per Rule 2(l) of CENVAT Credit Rules, 2004 does not permit the appellant to avail Cenvat credit on such services. Both the lower authorities have held against the appellant. 4. Ld. advocate appearing on behalf of the appellant takes me through the facts of the case. It is her submission that statutorily appellant has to fill the Compressed Natural Gas (CNG) in the tanks or cylinders fitted in vehicle subject to condition that these cyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the words "as such" and "in relation to". It is her submission that compression of CNG is a manufacturing activity and every retail outlet which is being used to dispense/vend the CNG is registered with the Central Excise department and Central Excise duty is paid on the gas which is vended; the service of certifying the cylinder is integrally connected with the business activity of manufacturing and marketing of CNG. It is also her submission that input service need not be performed within the factory premises; as is the allegation in the show-cause notice, is the ratio decided by the Tribunal in the case of CCE vs. Deloitte Tax Services (I) P. Ltd. 2008 (11) STR 266, Brakes India Ltd. 2009 (13) STR 684, CCE vs. Hindustan Coca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive in favour of the appellant for more than one reason. 6.1 Firstly, the definition of "input service" during the relevant period as enshrined in Rule 2(l) of CENVAT Credit Rules, 2004 reads as under:- (l) "input service" means any service,- (i) used by a provider of taxable service for providing an output 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 promotion, market research, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll also not carry the case of the revenue any further as the definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer. As I have already recorded that the business activity of the appellant could not be carried out unless the said cylinder are certified as worthy of filling gas, the certification, even if it takes place outside the premises, Cenvat credit on service tax paid cannot be denied to the appellant. 6.3 Thirdly, there cannot be any dispute that the certification of the cylinder is required from the angle of safety as well as the authorities filling the gas in such cylinders as it is common knowledge that compressed gases if filled in cylinders which do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
