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TMI Blog2016 (7) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrication services are untenable. All the other services for which the credit has been denied have been held to be eligible input services in a catena of judgments cited supra as these services would get covered under the activities relating to business. Denial of credit is unjustifiable - Decided in favour of assessee. - Appeal No. E/2611-2612/2011 - - - Dated:- 25-1-2016 - Ms. Sulekha Beevi, C.S., Member ( Judicial ) Shri Karan Talwar, Advocate for the appellant Shri Amish Gupta, Authorised representative for the respondent ORDER [ Order per: Sulekha Beevi, C.S. ] The appellant is aggrieved by the disallowance of credit on input services. 2. The appellants are engaged in manufacture of Isolators and Electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it stood prior to 01/04/2011 and submitted that the definition had a wide ambit as it included all activities relating to business. With regard to fabrication services, the learned counsel urged that credit has been denied alleging that the services are availed outside the factory premises. The goods manufactured by appellants are bulky and heavy in nature. For convenience of transportation, these are dismantled into various parts. The services were availed for aligning and assembling the dismantled parts at the customers premises. That in the case of input services, there is no restriction that it should be received in the factory premises. The only stipulation is that it should be used directly or indirectly in or in relation to the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging in the amendment vide Notification No.10/2008 dt. 01/03/2008 to the definition of input services w.e.f. 01/04/2008 a radical change was introduced expanding the clearances of final products upto the place of removal. Further in the case of Endurance Technology (P) Ltd. (supra), the Hon ble High Court of Bombay has categorically held that no such restriction is imposed. 7. In Deepak Fertilizers Petrochemicals Corporation Ltd. (supra), the Hon ble High Court held as under:- 5. Now at the outset it must be noted that Rule 3(1) allows a manufacturer of final products to take credit inter alia of service tax which is paid on (i) any input or capital goods received in the factory of manufacturer of the final product; and (ii) Any in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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