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TMI Blog2018 (9) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to acquisition of the new plants and investments which have no nexus whatsoever with the manufacture by any of their plants. These facts are not in dispute - thus, the legal services availed by the appellant are not covered by the definition in Rule 2(l) of the CENVAT Credit Rules, 2004 and therefore, the appellant has wrongly availed the CENVAT credit. Credit not allowed - appeal dismissed - decided against appellant. - ST/30334/2018 - A/31171/2018 - Dated:- 18-9-2018 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : Shri Y. Srinivasa Reddy, Advocate For the Respondent : Shri P.S. Reddy, Assistant Commissioner (AR) ORDER PER: P. VENKATA SUBBA RAO This appeal is filed by the appellant ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, this appeal. 3. The Learned Counsel for the appellant prays on the following grounds: a) the legal service falls in the inclusive part of the definition under Rule 2(l) of the CENVAT Credit Rules, 2004 and hence nexus with manufacturing activity need not be there as per the definition and it is a settled legal position. b) the legal services are received for acquisition of another cement plant and sale of shareholding in another plant and there is no bar in availing credit of service tax paid on the legal services received in this regard. c) the extended period of limitation is not invokable in this case. d) extended period cannot be invoked in the case involving difference in interpretation of legal provisions. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for (a) construction or executio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is and includes services used in relation to modernisation, renovation, repairs of a factory premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment etc. It also specifically covers the legal services. I find it difficult to agree with the appellant that none of these services need to have any relationship whatsoever to the manufacture of final products. The definition specifically requires the services to be in or in relationship to the manufacture of final products and the inclusive part of the definition enlarges the scope of such services so that any ambiguity removed. If the legal services availed by them had some relationship to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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