9911796707
TMI Blog2019 (3) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... as been denied for want of these services to not to qualify the definition of input services. 1.1 In brief, the appellants herein are engaged in manufacturing ball bearing and axle-boxes and have been availing the Cenvat Credit on the duty paid for the clearance thereof and also on the input services as utilized in the manufacture thereof. Department, however, while observing that the aforesaid service is not the input service issued a show cause notice No. 1614 dated 29.04.2015 proposing for disallowing the service credit amounting to Rs. 1,21,293/- and the recovery thereof alongwith the interest at the appropriate rate and the proportionate penalties. The said proposal was initially confirmed vide Order-in-Original No.37-39 dated 27.11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perusing the record, I observe that to appreciate as to whether the aforesaid impugned services qualify the definition of input services, it is foremost necessary to look into the definition, which reads as follows:- "input service" means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows:- "The question before the Hon'ble High Court was whether in the circumstances this Tribunal is correct in holding that service tax credit on security services utilized for the residential colony of the assessee is admissible when such services are not related to manufacture directly or indirectly, in or in relation to the manufacture of final products and especially when service of security in colony of the factory are not covered in the definition of input service defined under Rule 2(l). Hon'ble High Court held that there is no connection between such service directly or indirectly with manufacture following the ruling of Hon'ble Apex court in Maruti Suzuki Ltd. v. Commissioner - 2009 (240) E.L.T. 641 (S.C.). Further reliance is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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