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TMI Blog2019 (2) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... that cenvat credit is available if the input services are used “in or in relation to the manufacturing of final product” and if the nexus of such services with manufacture is established. Credit allowed - appeal allowed - decided in favor of appellant. - E/21183/2018-SM - Final Order No. 20152/2019 - Dated:- 11-2-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri Jayant Divekar, CFO (company representative), Shri Sangamanath Myageri, Sr. Officer Finance (company representative) For the Appellant Shri Pakshi Rajan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 25/04/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er(Appeals) who rejected the said appeal. Hence the present appeal. 3. Heard both sides and perused records. 4. Learned authorized representative for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that both the authorities have narrowly interpreted the definition of input service as contained in Rule 2(l) of CCR. He further submitted that the CENVAT credit is sought to be denied on the following services viz. setting up of 33 KV Terminal Bay (credit involved is ₹ 3,17,246/-), ii. Software (credit involved is ₹ 9,888/-), iii. Freight inward (credit involved is ₹ 5,630/-), iv. Security (credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their final products. And as regards security, the appellant has availed the credit of service tax paid in respect of security services which were used for the security of the plant, machinery, raw material and final products and similarly in respect of insurance service, he submitted that this is also covered under the input service as it related to insurance of plant and machinery which is used for the manufacturing process. Learned authorized representative further submitted that both the authorities have denied the cenvat credit on the ground that it relates to setting up of the factory which is excluded w.e.f. 01/04/2001. He further submitted that even after amendment in the definition of input service, any services which is in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture is established. Further I find that it is consistently been held by the Hon ble Apex Court that the words in relation to the manufacture have been used to widen and expand the scope, meaning and content of the definition and applying the same ratio, cenvat credit of service tax paid on input services is admissible so far as input services have been used directly or indirectly, in or in relation to the manufacture of final product even if the term setting up has been deleted from the inclusive portion of the definition. In view of my discussion above, I am of the considered view that the impugned order is not sustainable in law and therefore I set aside the same by allowing the appeal of the appellant with consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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