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TMI Blog2016 (12) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... ord 'such as' in the definition - availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory is included under input services, in relation to the manufacture of excisable goods - credit allowed - appeal allowed - decided in favor of appellant-assessee. - C.M.A No. 2586 of 2016 - - - Dated:- 8-12-2016 - Huluvadi G. Ramesh And Anita Sumanth, JJ. For the Appellant : Mr. A.P. Srinivas For the Respondent : Mr. Raghavan Ramabadran JUDGMENT ( Judgment of the Court was made by Huluvadi G. Ramesh, J. ) This Appeal is filed by the Revenue, challenging the order passed by the Tribunal against the order of the Commissioner (Appeals) referring to the decision of the Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture and clearance of final products from various places to the factory and that the tour services were availed in relation to manufacture of excisable goods. Considering the decisions relied on by the assessee, the Commissioner (Appeals) allowed the appeal on 18.07.2008. Challenging the same, the department filed an appeal before the Customs, Excise Service Tax Appellate Tribunal. The Tribunal by its order dated 09.05.2016 dismissed the appeal, based on the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. (cited supra). Aggrieved with the same, the department has come on appeal before this Court. 3. Heard learned counsel for the appellant/ department and learned counsel for the respondent/ assessee. By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also be treated as import services. Accordingly, the exemption is granted explaining the definition of input services including picking up and dropping of workmen. 5. Having noted, availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory is included under input services, in relation to the manufacture of excisable goods. Hence the appellate authorities have held that the services availed has nexus to the manufacture of goods. As such, the extended services defines not only input services but includes picking up workmen from Chennai to Chengalpattu. It is part of the services being extended and also when it is noted that the services of the cabs are used for the official purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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