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TMI Blog2017 (5) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... avor of appellant. - Appeal No. E/52991/2016-SM - Final Order No. 53136/2017 - Dated:- 27-4-2017 - Hon ble Mr. Ashok K. Arya, Member ( Technical ) Shri Shaswat, Advocate - for the appellant Ms. Sukriti Das, Advocate Ms. Kanu Verma Kumar, D.R. - for the respondent ORDER Per Ashok K. Arya : M/s Hindustan Zinc Ltd. is in appeal against Order-in-Appeal No. 158/2016 dated 5.8.2016 passed by Commissioner (Appeals), Jaipur whereunder Cenvat credit on the service tax paid for consultancy service with respect to laying of pipelines for supply of water from dams to the Dariba Mines of the appellant has been denied. 2. Both sides represented by ld. Counsels, Shri Shaswat Ms. Sukriti Das for the appellant and Ms. Kanu Verm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received in the factory of manufacturer of the final product; and (ii) any input service received by the manufacturer of the final product. The subordinate legislation in the present case makes a distinction between inputs or capital goods on the one hand and input services on the other. Clause (i) above provides that the Service Tax should be paid on any input or capital goods received in the factory of manufacture of the final product. Such a restriction, however, is not imposed in regard to input services since the only stipulation in clause (ii) is that the input services should be received by the manufacturer of the final product. Hence, even as a matter of first principle on a plain and literal construction of Rule 3(1) the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in or in relation to the manufacture of final products. The inclusive part of the definition enumerates certain specified categories of services. However, it would be farfetched to interpret Rule 2(l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportation of inputs were intended to be brought within the purview of Rule 2(l). Rule 2(l) must be read in its entirety. The Tribunal has placed an interpretation which runs contrary to the plain and literal meaning of the words used in Rule 2(l). Moreover as we have noted earlier, whereas Rule 3(1) allows a manufacturer of final products to take credit of excise duty and Service Tax among others paid on any input or ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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