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TMI Blog2011 (4) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued to show cause as to way an amount of ₹ 32,968/- (ST) and Education Cess of ₹ 1,660/- should not be demanded and recovered from them for wrongful availment of cenvat credit for the period from December 2005 to March 2006 and April 2006 to March 2007. A reply was furnished but however, the Assessing Authority confirmed the demand by imposing interest and penalty. Thereafter, an appeal was preferred before the Commissioner of Central Excise, which came to be dismissed. Hence, the assessee preferred an appeal before the Tribunal. The Tribunal by placing reliance on the larger Bench decision of the Tribunal in the case of CCE, Mumbai vs. GTC Industries [2008 (12) STR 468 (Tri.LB)], held that the assessee is entitled to ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods, up-to the factory premises or if the final product is removed from the factory premises for outward transportation up-to the place of removal. It is only an inclusive definition of removal. It is only an inclusive definition. The services mentioned in the Section are only illustrative and it is not exhaustive. Therefore when a particular service not mentioned in the definition clause is utilised by the assess/manufacturer and service tax paid on such service is claimed as Cenvat Credit, that the question is what are the ingredients that are to be satisfied for availing such credit. If the credit is availed by the manufacturer, then the said service should have been utilized by the manufacturer directly or indirectly in or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit. Therefore, the Judgment of the Tribunal is legal and valid and is in accordance with law and does not suffer from any legal infirmity, which calls for any interference. Hence, the substantial questions of law framed in these appeals are answered against the revenue and in favour of the assessee. 6. Therefore, the question that arises for consideration in this appeal having since been answered by the Division Bench of this Court in the aforesaid judgment, this appeal is disposed off on the very same terms as in CEA Nos. 96/2009 c/w 97/2009, 98/2009, 99/2009, 124/2009 and 125/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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