2017 (10) TMI 199

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be considered as input service for availment of Cenvat benefit. It is not the case of Revenue that the disputed services were not used by the appellant for accomplishing its business purpose - In this case, since the appellant had received the services for its business purpose and paid the service tax in respect of the taxable service received by it, it cannot be said that the benefit of Cenvat C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the input services used/utilized by the appellant were in relation to the business activities and irrespective of the place of provision of such service; since the appellant has paid the service tax on the disputed services, the benefit of Cenvat Credit should also be available to it. To support such stand, the ld. Advocate has relied on the decision of this Tribunal in the case of appellant it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tutory provision that the services have to be received only in the factory of manufacture of final product. In this case, since the appellant had received the services for its business purpose and paid the service tax in respect of the taxable service received by it, it cannot be said that the benefit of Cenvat Credit shall not be extendable to the appellant on the sole ground that the services we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X