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TMI Blog2018 (2) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) Shri M D Sathe, Consultant for appellant Shri Ahibaran, Additional Commissioner (AR) for respondent The original authority, in dispute with M/s Vinati Organics Ltd, 100% export oriented unit, has disallowed CENVAT credit of ₹ 2,17,520/- availed on construction service, ₹ 22,686/- on personal accident insurance, ₹ 1,45,742/- on outdoor catering services and Rs. 99,864/- on rent-a-cab service besides ordering interest and imposing a penalty of ₹ 4,85,812/- under rule 15(2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. The first appellate authority, Commissioner of Central Excise Customs (Appeals), Goa, taking note that the denied CENVAT credit was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final products. Therefore, while interpreting the words used in the definition of input service , the ratio laid down by the Apex Court in the context of the definition of input alone would apply and not the judgment in its entirety. In other words, by applying the ratio laid down by the Apex Court in the case of Maruti Suzuki Ltd. (supra), it cannot be said that the definition of input service is restricted to the services used in relation to the manufacture of final products, because the definition of input service is wider than the definition of input . 34.?Therefore, the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictively. Therefore, in the absence of any intention of the Legislature to restrict the definition of input service to any particular class or category of services used in the business, it would be reasonable to construe that the expression such as in the inclusive part of the definition of input service is only illustrative and not exhaustive. Accordingly, we hold that all services used in relation to the business of manufacturing the final product are covered under the definition of nput service and in the present case, the outdoor catering services being integrally connected with the business of the manufacture of cement, credit of service tax paid out on catering services has been rightly allowed by the Tribunal. 36. The arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centrate manufactured by Coca Cola India Pvt. Ltd. (supra) and hence, the credit in respect thereof cannot be allowed. Considering the Finance Minister s Budget Speech for 2004-05, press note issued by the Ministry of finance along with the Draft 2004 Rules and various decisions of the Apex Court, this Court held that the expression activities in relation to business in the inclusive part of the definition of input service further widens the scope of input service so as to cover all services used in the business of manufacturing the final products and that the said definition is not restricted to the services enumerated in the definition of input service itself. The Court rejected the contention of the revenue that a service to qualify ..... X X X X Extracts X X X X X X X X Extracts X X X X
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