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TMI Blog2017 (1) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... n which comes the disputed service. It is the outlook of any manufacturer not only to manufacture the goods but also to ensure timely delivery of goods upto the ultimate destination. With technological advances it is now possible, through software packages, to track safe delivery of the goods loaded in the trucks until the premises of the customer - the said service qualifies as input service because the service has been used in or in relation to manufacture and clearance of the finished products upto the premises of the customer. CENVAT credit allowed - Appeal allowed - decided in favor of appellant. - E/3193/2010-EX(SM) - A/50215/2017-SM[BR] - Dated:- 4-1-2017 - Shri V. Padmanabhan, Member (Technical) Ms. Sukriti Das, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the timely delivery of goods and the security of the same is an essential activity for running the business of the appellant and to ensure safe travel of goods upto the premises of the customer. She also submits that the same software package is also used to track the movement of inputs coming to the factory for manufacture. Accordingly she submits that the service qualifies as an eligible input service and falls within the means portion of the definition of input services in terms of Rule 2(l) of the Cenvat Credit Rules. She also placed reliance on the decision of the Hon'ble High court of Bombay in the case of CCE Vs. Ultratech Cement, 2010 (20) STR 577 (Bom.) 5. Ld. DR reiterated the orders by the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich comes the disputed service. The Hon'ble High Court of Bombay in the case of Ultratech Cement (Supra) has explained the definition of input services as follows: The definition of input service covers services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, whereas the inclusive part of the definition of input service covers various services used in or in relation to the manufacture of final products but also includes various services used in relation to the business of manufacture of final products, be it prior to the manufacture of final products or after the manufacture of final products. To put it differently, the definition of input service is not rest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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