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TMI Blog2016 (1) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, it is quite probable that the servicing may be delegated to another dealer. That it was performed elsewhere does not alter the factum of usage of another service-provider for supplying a service contracted to be provided to a recipient in which the recipient of service is not obliged to meet the costs. Such costs met by appellant are expenditure towards service procured to provide an output service - the decision in the case of Coca Cola India Pvt Ltd v. Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] relied upon where it was held that the appellant is entitled to claim CENVAT credit of tax paid on invoices raised by co-dealers - credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax paid on invoices raised on appellant by other dealer is not eligible for availment of CENVAT credit as it is not an input service, and that the activity not being undertaken in appellants premises implies a disconnect with an output service. 4. Learned Consultant appearing for appellant contends that tax paid on input service eligible to be availed as CENVAT credit is defined in Rule 2(1) of CENVAT Credit Rules, 2004. Reliance was placed on decision of Hon'ble High Court Bombay in Coca Cola India Pvt Ltd v. Commissioner of Central Excise, Pune-III [2009 (242) ELT 168 (Bom.)] which has held that: "39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in Kerala State Co-operative Marketing Federation Ltd. and Ors. v. Commissioner of Income-tax - 1998 (5) SCC 48, which is as under : 7. We may notice that the provision is introduced with a view to encouraging and promoting growth of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Government. The correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct head of exemption. Whenever a question arises as to whether any particular category of an income of a co-operative society is exempt from tax what has to be seen is whether income fell within any of the several heads of exemption. If it fell wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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