2018 (2) TMI 540

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or indirectly in or in relation to manufacture of final products and clearance of final products upto place of removal including other services would fall into the category of Input Service in terms of Rule 2 (l) of Cenvat credit Rules, 2004. Hence there is no reason to disallow the cenvat credit. It has been held in number of judgments that the credit cannot be denied on the ground that the serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tration. The adjudicating authority has disallowed the credit on the ground that the premises are not registered in the Central Excise registration of the appellant. Being aggrieved by the order of the adjudicating authority the appellant filed appeals before the Commissioner (Appeals), who concurring with the findings of the original authority upheld the order-in-original and rejected the appeals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... As per definition of Inputs Service, the services used directly or indirectly in or in relation to manufacture of final products and clearance of final products upto place of removal including other services would fall into the category of Input Service in terms of Rule 2 (l) of Cenvat credit Rules, 2004. Hence there is no reason to disallow the cenvat credit. It has been held in number of jud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X