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TMI Blog2017 (12) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under Chapter 85 of CETA, 1985 and are availing CENVAT credit under CENVAT Credit Rules, 2004. During the course of verification of record, it was noticed that the appellant had availed irregular CENVAT credit of service tax of Rs. 6,76,951/- during the period 1.4.2008 to 31.3.2010 in respect of the following services: (i) Services received by their sister units viz., Unit-II, Unit III and Unit-IV for which the appellant had made the payments and availed credit of service tax paid. Since, these services were not received by the appellant, but received at their other units, it appeared that these services does not fall under the category of "input service", and are not eligible services for the appellant. (ii) Further, they had availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been held to be input service by various judicial decisions of the Tribunal and the High Court. The learned counsel for the appellant has given in the tabular form, the input services on which CENVAT credit has been denied and the case laws vide which the said service has been held to be input service. Input Service Case Laws Sales Promotion Service Rule 3/Rule 2(l) Employee Group Insurance CST Vs. Team Lease Services Pvt. Ltd.: 2014 (36) STR 543 (Kar.) CCE Vs. Micro Labs Ltd.: 2011 (24) STR 272 (Kar.) Hiring of Cabs for employee tour/Rent-a-cab Service CCE Vs. MRPL: 2016 (42) STR 6 (Kar.) Rent of marketing office Delta Energy Systems Ltd. Vs. CCE: 2013 (31) STR 684 (Tri.-Del.) Bharat Fritz Werner Ltd. Vs. CCE: 2011 (22) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise duty on that. He further submitted that various Courts have given very wide interpretation to the definition of "input service" and it includes all the services which are in relation to business. Further, each service has been held to be input service in the decision cited by the appellant, which are given in the table above. 6. I also find that in appellant's own case for the previous period vide Final Order No.21759 -21761/2017 dated 22.8.2017, this Tribunal held in favour of the appellant by holding that service tax paid on those impugned input services are eligible as CENVAT Credit as per the definition of "input service" provided in the CENVAT Credit Rules, 2004. By following the ratios of the various decisions relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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