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TMI Blog2016 (12) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... ses. The appellant has received certain input services in their search and development unit, although the same is located outside the factory premises but these services are ultimately used for manufacturing of final product. Therefore, these services are in relation to manufacturing of their final product - credit allowed - appeal allowed in favor of appellant. - Appeal No. E/1147/2011-EX(SM) - Final Order No. 55875/2016-EX(SM) - Dated:- 13-12-2016 - Hon'ble Mr. Ashok Jindal, Member (Judicial) Shri Shashwat, Advocate for the Applicants Shri Dharam Singh, DR for the Respondent ORDER Per Ashok Jindal The short issue involved in the matter is that whether the appellant is entitled to avail Cenvat Credit in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final product. The expression activities in relation to business is also discussed in this judgment referring to judgment of Apex court. In the case of Deepak Fertilizers Petrochemicals Corporation Ltd. Vs. CCE Belapur the division bench held as under: The definition of the expression input service covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words directly or indirectly and in or in relation to are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression input service . Rule 2(l) initially provides that input service means any services of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs paid on any input or capital goods received in the factory of manufacturer of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of the final product. This must be read with the broad and comprehensive meaning of the expression input service in Rule 2(l).The input services in the present case were used by the appellant whether directly or indirectly, in or in relation to the manufacture of final products. The appellant, it is undisputed, manufactures dutiable final products and the storage and use of ammonia is an intrinsic part of that process. In view of this discussion, we have no hesitation to hold that the answer to question no. (I) is in affirma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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