2019 (3) TMI 667

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..... ter 17 of the Central Excise Tariff Act, 1985 and are availing CENVAT credit on various inputs and input services under CENVAT Credit Rules, 2004. During the course of audit of their records by the Departmental Auditors, it was noticed that the appellant during the period from December 2010 to October 2013 had availed credit of service tax paid on certain input services namely 'Erection and Commissioning', 'Consultancy Service', 'Site Supervision' in connection with setting up of sugar factory. The alleged input services were considered ineligible by virtue of specific exclusion of such services from the definition of 'input service'. it was noticed that availment of such credit was not brought to the notice of the Department. Based on the .....

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..... fter the amendment in the definition of input service, any service which is availed in or in relation to the manufacture of the final product falls in the definition of input service. He also submitted that the Revenue has rejected the CENVAT credit only on the ground that the impugned services are related to setting up of the factory which is excluded from the definition of input service with effect from 1.4.2011. He further submitted that show-cause notice was issued on the basis of audit wherein the audit has considered all the documents and the records pertaining to impugned services and has come to the conclusion that the CENVAT credit has been availed relating to setting up of the factory. It is his further submissions that the entire .....

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..... 1. Further, I find that in the case of Uni Abex Alloy Products (supra), this Tribunal has held that it is a settled law that CENVAT credit is available if the impugned services are used in or in relation to the manufacture of final products and if the nexus of such services with the manufacture is established. Further, I find that it has consistently been held by the Hon'ble Supreme Court that the words 'in relation to manufacture' have been used to widen and explain 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 in directly, in or in relation to the manufacture of final product even if the ter .....

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