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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 ..... . 2. Both sides represented by ld. Counsels, Shri Shaswat & Ms. Sukriti Das for the appellant and Ms. Kanu Verma Kumar, for the Revenue have been heard. 3. The matter is covered by the ratio of the CESTAT decision in the appellant's own case in Appeal No. 50495 & 50487/2016 vide Final Order No. 52240-52241/2016 dated 28.6.2016, wherein it has been observed as under: "5. Heard both the sides and examined appeal records. The point for decision is the eligibility of appellant for service tax credit paid on services received for laying, inspecting and certifying the pipelines used for transportation of water to the manufacturing unit at Dariba. The admitted facts are that water is essential in the manufacturing process, the pipelines are ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, even as a matter of first principle on a plain and literal construction of Rule 3(1) the Tribunal was not justified in holding that the appellant would not be entitled to avail of Cenvat credit in respect of services utilized in relation to ammonia storage tanks on the ground that they were situated outside the factory of production. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer of final products to take credit of excise duty and Service Tax among others 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." 4. By following the ratio of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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