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TMI Blog2011 (1) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice dt. 15/4/2008 directing the appellant to show cause as to why the said credit availed by them be not denied and demanded on the ground that as per explanation to Rule 2(l)(ii) of the Cenvat Credit Rules, 2004 input service would include any services used by them directly or indirectly in relation to the manufacture of final products and clearance of final products. The appellant contested the show-cause notice on various grounds and one of the grounds that all the services are utilized by them in relation to the business. Adjudicating Authority did not agree with the contentions raised by the appellant, confirmed the demands, imposed penalty and also demanded interest. Aggrieved by such an order, appellant preferred an appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit that the services which were received by the appellant were in respect of the services rendered for the business programmes in Pune, Jamshedpur and Coimbatore. It is his submission that the said services rendered outside the manufacturing premises cannot be considered as used by them directly or indirectly. He would also submit that the goods manufactured by the appellant are at the factory and hence all the services which were availed by them outside the factory premises cannot be considered as input services and it cannot be taken the credit by the manufacturer. 5.I have considered the submissions made by both sides and perused the records. 6.The issue involved in this case is whether the appellant is eligible to the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Coimbatore and Jamshedpur wherein these offices are used for marketing of their products. This service is also rendered beyond the place of removal and as such the Cenvat credit availed on this service is not admissible. d. Stock Broker Service :- Cenvat credit availed on Service Tax charged by the Service Provider towards operating the DEMAT Account for business purpose with Karvy Stock Broking Ltd. This service is also rendered beyond the place of removal and as such the Cenvat credit availed on this service is not admissible. 7.It can be seen from the above that the services were utilized by the appellant for the purpose of enhancement of his business. The definition of input service under Rule 2(l) of the Cenvat Credit Rules ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final products (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. Each limb of the definition of input service can be considered as an independent benefit or concession exemption. If an assessee can satisfy any one of the limbs of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome is not free from tax under that head of exemption. [Emphasis supplied] 9.It can be seen from the above reproduced ratio of the Honble High Court, each limb of the definition can be considered as independent eligible for exemption. If that be so, in the factual matrix of this case, as narrated hereinabove, as the said services were, directly or indirectly, used for the purpose of their business, credit cannot be denied. Accordingly, impugned order is set aside and appeal is allowed with consequential relief. 10.Since I decided the issue on merits, I am not recording any finding on the submissions made by the appellant as the lower authorities have decided the issue beyond the allegations raised in the show-cause notice. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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