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TMI Blog2017 (11) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... e not confirming to the definition of "Input Service", defined under the Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The ld. Consultant appearing for the appellant in support of the appeal submitted as follows: i. Bank Charges: The charges are collected by the banks for providing financial service such as, issuance of Bank Guarantee, demand drafts, fund transfer and cash credit etc. such services have been used by the appellant for providing the taxable output service by it. The expression "Financing" has been expressly provided in the inclusive part of the definition. Reliance has been placed on Meghmani Dyes & Intermediates Ltd. - 2013 (32) S.T.R. 671 (Tri-Ahmd.). ii. Insurance charges: The appellant insures the goods, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 308 (Tri- Mum.) and DSCL Sugar. - 2014 (34) S.T.R 58 (Tri-Del.). v. Commission Charges: such charges have been paid by the appellant for providing after sales service to the consumers through third party dealers, for which the commission amount has been paid by the appellant to such dealers. Service tax paid on commission charge is eligible for consideration as input service since, such services were used for providing the output service. Placed reliance on the decision in this Tribunal in the case of Zinser Textiles Systems Pvt. Ltd. - 2014 (33) S.T.R. 301 (Tri.- Ahmd.) 3. On the other hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that since the disputed se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as specifically finding place in such definition clause. Since the appellant has availed the disputed services for accomplishing the business activities, the cenvat benefit under the inclusion part of the definition is available to the appellant for consideration as input service on the disputed services. Even under the amended definition of input service w.e.f 01.03.2011, the appellant will also be eligible for cenvat credit benefit on the disputed service, on the ground that the said services are not falling under the excluded category as provided under clause (A), (B) and (C) of the definition of input service. Since the disputed services in this case, were used by the appellant for providing the taxable output service, the same in our v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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