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TMI Blog2012 (6) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... heard on 30-1-2012 and order was pronounced to the effect that the appeals filed by Revenue were rejected. But the final order which was issued has no relevance to the facts of the case and hence need rectification. 2. I have heard both sides in the matter. 3. There is no dispute in the facts that the appeals were heard on 30-1-2012 and the decision was pronounced to the effect that the appeals filed by Revenue were rejected. 4. On the same day there were other appeals involving the same issues already decided and the Personal Secretary who was taking the dictation was instructed in Court to modify the dictation given in those cases to the facts of the case and put up a draft. By mistake the draft order put up related to entirely d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory and hence did not have any nexus with manufacturing activity and hence they could not be considered as input services within the meaning of the definition of input services as defined at Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, show cause notices were issued initiating proceedings for denial of such Cenvat credit and recovery of excise duty paid using such credit. The adjudicating authority dropped the demands for duty amounts of ₹ 1,54,298/- and ₹ 1,94,312/- for the two different periods. Aggrieved by the order of the Commissioner (Appeals), Revenue filed an appeal with Commissioner (Appeals) who rejected the appeals filed by Revenue. Aggrieved by the order of the Commissioner (Appeals), Revenue has filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of such service. The Appeal memorandum does not state the exact nature of the service or exact place of use of the service. The argument is apparently to the fact the services are utilized outside the factory. 5. The main leg of the argument of Revenue is that that the inclusive part of the definition cannot go beyond the means part of the definition of input services . 6. I find that all the issues raised by Revenue stand considered by the Tribunal in its decisions quoted above. In fact the decision in the case of Stanzen Tyotesu stands affirmed by Karnataka High Court as reported at 2011 (23) S.T.R. 444 (Kar.). 7. Since the issues are no longer res integra and are decided against Revenue the appeals filed by Revenue are rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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