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TMI Blog2017 (9) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], where it was held that the cost of any input service that forms a part of the cost of the final product, then Credit of Service Tax paid on such input services would be allowable - the input services have been availed of by the Respondent herein in the course of its business of providing outward services and hence, the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of the Respondent. The Adjudicating Authority allowed the refund claim of ₹ 1,78,00,007/- and rejected the claim of refund to the extend of ₹ 44,80,757/-. The rejection was on account of these services not having any nexus with the output service of Business Auxiliary Service which have been exported by the Respondent. The Respondent being aggrieved by the order preferred an App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 5. Upon considering the arguments, we are of the view that the issue of the assessee being entitled to avail CENVAT Credit in respect of input services being availed in the course of business of providing outward services is no longer res integra. In the judgment of this Court at Nagpur Bench in the case of Commissioner of C.Ex. Nagpur Versus Ultratech Cement Ltd. 2010 (260) E.L.T. 369 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of inputs, (d) Activities relating to business such as, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit relating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. Thus, the definition of 'input service' not only covers services, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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