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TMI Blog2019 (3) TMI 1495X X X X Extracts X X X X X X X X Extracts X X X X ..... [2015 (6) TMI 82 - BOMBAY HIGH COURT], which has been followed by the Larger Bench of the Tribunal in Parry Engg. & Electronics P. Ltd. [2016 (1) TMI 546 - CESTAT AHMEDABAD], where it was held that Management, maintenance and repair of windmills installed by the respondents is input service as defined by clause "l" of Rule 2. Rule 3 and 4 provide that any input or capital goods received in the factory or any input service received by manufacture of final product would be susceptible to CENVAT credit. Rule does not say that input service received by a manufacturer must be received at the factory premises. Appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer, whether directly or indirectly, in our in relation to the manufacture of final products and clearance of final products from the place of removal. Though the definition of "input service" has to be widely construed, and in terms of Rule 3, which allows the manufacturer of final products to take the credit of service tax inputs or capital goods received in the factory of manufacture of final products, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of final products. Therefore, this would be the correct manner of interpreting Rule 2(I) of the Rules. 26. In the light of the above, we are of the considered view that the decision in the case of Ellora Times Ltd. (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussed in this judgment by referring to judgment of Apex Court. In the case of Deepak Fertilizers & Petrochemicals Corporation Ltd. v. C.C.Ex. Belapur [cited supra] the Division Bench held as under : "The definition of the expression „input service‟ covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words „directly or indirectly‟ and „in or in relation to‟ are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression „input service‟. Rule 2(l) initially provides that input service means any services of the description fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on any input or capital goods received in the factory of manufacturer of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the manufacturer of the final product. This must be read with the broad and comprehensive meaning of the expression „input service‟ in Rule 2(l). The input services in the present case were used by the appellant whether directly or indirectly, in or in relation to the manufacture of final products. The appellant, it is undisputed, manufactures dutiable final products and the storage and use of ammonia is an intrinsic part of that process." 6. In view of this discussion, we have no hesitation to hold that the answer to question No. (I) is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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