9911796707
TMI Blog2018 (4) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue is that these services have no nexus with the manufacture of the goods and are not covered in the definition of the "input services" at the relevant time. The period involved is April 2006 to November 2010. 3. Ld. A.R. submits that these services are not covered under the definition of input services as these services have been used beyond the place of removal. He also contends that these services are not the activities relates to business. 4. On the other hand, Ld. Advocate for the respondent submits that the issue is well settled as these are the activities related to business, which have been allowed by this Tribunal in various judgments. In this regard, he relies upon the following case laws: (a) Kemwell Biopharm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." Reading of the definition of "input service" as provided above it includes all the services which are rendered in relation to setting up of the business and all activities relating to business which is wide enough to include all the services involved in this case. Learned Counsel for the applicant also clarified that each and every services involved in this case is related to the business directly or indirect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Cenvat credit with regard to the service tax paid on the invoices issued to the Head Office rather than the factory which has actually utilized the services so long as the inputs services are received and utilized by the appellant. This at best can only be termed as procedural violation which is not fatal to the right of the appellant. Therefore keeping in view the submissions made by both the parties and the law cited at bar, I am of the considered opinion that the impugned order is not sustainable in law and the same is set aside by allowing all the appeals of the appellant with consequential relief, if any." The issue has also been settled in the favour of the assessee in the decisions of this Tribunal in the cases of Kennametal I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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