TMI Blog2016 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. By respectfully following the ratio of the decision of this Tribunal in the case of Greaves Cotton Ltd. Vs CCE [2014 (8) TMI 654 - CESTAT CHENNAI] after taking into consideration the ruling of the Hon’ble Karnataka High Court in the case of CCE Bangalore Vs Ecof Industries Pvt. Ltd. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], the appellant is entitled to input service tax credit subject to verification of cenvatable invoices and other relevant records by the adjudicating authority. For this purpose, the impugned order is set aside and appeal is remanded to adjudicating authority. - Appeal allowed by way of remand X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, appellant preferred appeal before Commissioner (Appeals) who vide impugned order dt. 2.1.2015 upheld the OIO. Hence the present appeal. 3. Shri S. Viswanathan, Ld. Advocate appearing for the appellant submits that the definition of "input service" prescribed under Rule 2 (l) of CCR is expansive and not restrictive; that the said rule covers various input services including advertisement or sales promotion, market research etc. which are not even remotely connected to the manufacture of final products and are post-manufacturing activities. Therefore, said services are covered under the inclusive part of the definition. In this regard, he relied the Hon'ble Supreme Court in the case of Regional Director, ESIC Vs Highland Coffee Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t out by the Government. Ld. A.R submits that decision cited by appellant in the case of Greaves Cotton Ltd. (supra) is applicable for the period prior to 1.4.2011 only. Therefore, the appellant is liable for payment of the amounts for the period April 2011 to July 2011 in the present appeal. 5. After hearing both sides and on perusal of records, I find that the term "input services" used in Rule 2(l) of CCR 2004 is much wider in as much as it is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product as has been held by various judicial pronouncements. I find that in the appellant's own case (Appeal E/41511, 41512/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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