9911796707
TMI Blog2018 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... phrase activities relating to business, which had a very wide connotation - credit allowed - appeal dismissed - decided against Revenue. - E/75160 & 75162/2016 - FO/75142-143/2018 - Dated:- 11-1-2018 - Shri P.K.Choudhary, Member (Judicial) Shri S.Mulkhopadhyay, Suptd. (AR) for the Appellant (s) Shri B.N.Chattopadhyay, Consultant for the Respondent (s) ORDER Per Shri P.K.Choudhary Briefly stated the facts of the case are that the assessee is registered for the manufacture of excisable goods falling under Chapter 72 of the First Schedule to Central Excise Tariff Act (CETA), 1985. The department observed that during the period from July, 2007 to February, 2008 the assessee had availed Cenvat Credit on the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. The Commissioner (Appeals) set aside the adjudication order and hence, aggrieved by the order of the Commissioner (Appeals), the Revenue is in appeal before this Tribunal. 2. Heard both sides and perused the appeal records. 3. The ld.AR appearing on behalf of the appellant Revenue stated that few of the input services in question have been used for post manufacturing activities and therefore, do not fall under the definition of input service as per Rule 2(l) of Cenvat Credit Rules. Further, he stated that the remaining input services have no nexus with the manufacturing or pre-manufacturing activities of the assessee. He relied upon the decision of the Tribunal in the case of M/s. Gujarat Ambuja Cements vs. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in the case of Commissioner vs. Dynamic Industries Ltd. [2014(307) E.L.T. 15(Guj.)] which has held that the definition of input service cannot be given a restrictive meaning. Further, he relied upon various case laws that, on a collective reading, have held that credit pertaining to the disputed input services are eligible. 5. I find force in the submission of the ld. Counsel. On a careful reading of the definition of input service, it can be observed that it was never the intent of the legislature to give it a restrictive meaning. Further, during the period July, 2007, to February, 2008, the definition of input services contained the phrase activities relating to business, which had a very wide connotation. Therefore, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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