2015 (11) TMI 344

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..... al of the manufacturer / service provider would be covered within the definition of ‘Input Service’. This Rule 2(l) has given inclusions where services used in relation to the modernization, renovation or repairs of a factory, premises of provider of ouput service or an office relating to such factory or premises, advertisement or sales promotion, market research and so on. - definition of input service is wide and the input services in question (the appellant here has not pleaded relief in respect of Banking and Other Financial Service & Design Service) would be covered for relief i.e. refund of accumulated input service credit in terms of Rule 5 of CENVAT Credit Rules, 2004 to the appellant. - Decided partly in favour of assessee. - ST/ .....

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..... t s service iii. Clearing and Forwarding Services iv. Commercial Training and Coaching Services v. Company Secretary Services vi. Courier Service vii. Event Management Services viii. Insurance Service ix. Management or Business Consultancy Services x. Management, Maintenance or Repair Service xi. Manpower Recruitment and Supply Agency xii. Outdoor Catering Service xiii Rent a Cab Service xiv. Rent paid on car parking, cafeteria and terrace of the building xv. Security I find that some of these input services have been excluded post 01/04/2011 from the definition of input service given in Rule 2(l) of CENVAT Credit Rules 2004. However the period involved here is prior to 01 .....

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..... at the input service which are used directly or indirectly, in or in relation to the final products and clearance of final products upto the place of removal of the manufacturer / service provider would be covered within the definition of Input Service . This Rule 2(l) has given inclusions where services used in relation to the modernization, renovation or repairs of a factory, premises of provider of ouput service or an office relating to such factory or premises, advertisement or sales promotion, market research and so on. 6. Here reference can be made to CESTAT, Ahmedabads decision in the case of Ultratech Cement Ltd. Vs. CCE, Bhavnagar [2011(22) STR 578 (Tri. Ahmd.)], which has quoted Hon ble Supreme Court s decision in the case of .....

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