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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 ..... Solutions Ltd. for keeping a track of the movement of trucks, known as "Truck Khoj services" carrying cargo from Mines to the smelters, from smelters upto depot and for movement of the finished goods upto the door step of the customers to ensure timely delivery of the goods to the customers and to track delay caused in delivery of the goods, if any. The tax on services so provided by M/s Keybell Solution Ltd. for vehicle tracking modules was paid under the category of Business Support Services and credit of the same was availed by the appellant, qualifying as an eligible input service, defined under Rule 2 (I) of the Credit Rules 2004. 3. With the above background, heard Ms. Sukriti Das, Advocate for the Appellants and Shri M.R. Shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capita/ goods and outward transportation upto the place of removal" 7. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 appellant has made use of such services not only to track the delivery of the finished product but also to track the receipt of the inputs. Hence 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. It may even be covered within the definition of "procurement of inputs" and "activities relating to business." 8. In view of the above discussions the impugned order is set aside and appeal is allowed. [Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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