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TMI Blog2018 (3) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... for providing an output service, therefore, it is entitled to avail Credit under Rule, 2004. Reliance placed in the case of Commissioner of Central Excise, Vishakhapatnam-II v. Sai Sahmita Storage (P) Limited, [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT], wherein it has been held, with reference to definition of 'Input' in Rule 2 (k) that all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing output service are eligible for CENVAT Credit. Credit allowed - appeal dismissed - decided against Revenue. - TAXC No. 4 of 2017 - - - Dated:- 14-3-2018 - Hon'ble Shri Justice Prashant Kumar Mishra And Hon'ble Shri Justice Ram Prasanna Sharma Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance on RSWM Limited vs. Commissioner of Central Excise, Jaipur-II-2015 (37) STR 1074 (Tri. Del.) as also of Rajasthan High Court in the case of Aditya Cement vs. Union of India-2008 (221) ELT 362 (Raj.) and Mudra Ports Special Economic Zone Limited vs. CCE Cus.-2015 (39) STR 726 (Guj.) 4. Per contra, Shri Vivek Chopda, learned counsel for the respondent, would submit that while raising construction on Railway siding, the respondent has used various items like Cement, Iron etc. which are generally used in raising of capital goods. These articles are used for construction of Mono Block Concrete Sleepers and RLS Rails. Even if these items can be reused after detaching it from the earth, for the time being it has been used in manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product. Explanation. - For the purpose of this clause, free warranty means a warranty provided by the manufacturer, the value of which is included in the price of the final product and is not charged separately from the customer; (l) input service means service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture and includes services used in relation to modernisation, renovation or repai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; 6. The above definition of 'Input' and 'Input service' would manifest that all goods used for providing any output service excluding Light Diesel Oil, High Speed Diesel or Motor Spirit or any goods used for construction of a building or a civil structure or a part thereof or laying of foundation or making of structures for support of capital goods, except for the provision of any taxable service etc are treated to be 'Input'. 7. Similarly, an 'Input service' would mean any service used by a provider of taxable service for providing an output servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coal, Iron Ore, Manganese Ore, Bauxite etc. Hence, 'inputs' and 'input services' used in setting up the Railway Private Siding which is further in use of Cargo Handling Services is eligible for Credit under the Rules, 2004. This view of the Commissioner has been affirmed by the Tribunal. 10. Reverting back to the definition and the nature of construction activity carried on by the respondent company for erecting the facility of Cargo Handling Services it is to be kept in mind that the 'Inputs' have been used for providing output services which is taxable, therefore, by erecting the Railway Siding, the respondent is providing a taxable service for providing an output service, therefore, it is entitled to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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