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TMI Blog2015 (12) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ider of output service, or used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and would include various services specified in the said definition. Thus, the term 'input service' would mean any service used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of final product from the place of removal - service in question was 'input service' and the service tax paid thereon would be available to the assessee by way of Cenvat Credit. No question of law, therefore, arises - Decided against the revenue. - Tax Appeal No. 939 of 2015 - - - Dated:- 9-12-2015 - Akil Kureshi And Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Before the adjudicating authority, the assessee explained its stand as under: 4. Rent a Cab Operators Service/ Tour Operator Services/ Travel Agent Services: This service is pertaining to the hiring of vehicles, which are used by their employees for their movement within the refinery premises or for outward traveling in connection with out business. It is submitted that the vehicles are always hired for the purpose of travel by employees for discharging their responsibilities which are always either in connection with our manufacture/ business. It is further submitted that it will be impossible for a refinery of our size to operate without having basic transportation facilities for internal movement of employees, which is essential t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of their business activities, cost of which is also undisputedly borne by them and form a part of value of goods so manufactured. Therefore it is evidently clear that the associated liability would be discharged by the noticee and benefits, if any, would be available to the noticee, of course including cenvat credit to the extent of servie tax suffered on such services, if they have paid in compliance with the provision of rule 4 (7) of the Cenvat Credit Rules, 2004. I also find no dispute regarding non-payment of such bills to the providers of the service. In the light of the foregoing discussions, I find that all the eleven services being contended hereinabove for availing cenvat credit of service tax paid thereon are eligible inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Nagpur V/s Ultratech Cement Ltd. 2010 (20) S.T.R. 577 (Bom.). In that case, it has been held that the assessee is not eligible to avail the credit on the Outdoor Catering Service on the employees share.. 6. From the record it does emerge that there was no dispute even by the Department on the issue that the assessee had consumed for itself various services at various stages in their manufacturing and business activities. Cost was borne by the assessee which also formed a part of the value of the goods manufactured. 7. Rule 2 (l) of the Cenvat Credit Rules, 2004 defines input service . This definition is couched in means and includes the expression. The definition 'input service' would mean, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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