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TMI Blog2021 (3) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of manufacture or provider of output service because in the absence of these services it is difficult for the appellant to carry on his business activities. This issue has been considered by the Tribunal in the case of M/S. RAYMOND UCO DENIM PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [ 2017 (9) TMI 922 - CESTAT MUMBAI] wherein the Tribunal in para 5 has observed that much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011, construction of road and drainage system inside the factory premises was considered to be falling under the definition of input service and the assessee was entitled to CENVAT credit of the same. Credit allowed - appeal allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23;ble CESTAT. CESTAT, Bangalore vide its Final Order No.21455/2016 dated 22.12.2016 remanded the matter back for de novo adjudication. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order denying CENVAT credit of service tax paid on input services relating to construction of road and storm water drain/civil work at tanker parking facility is not sustainable in law as the same has been denied by wrongly interpreting the definition of input service as provided under Rule 2(l) of CENVAT Credit Rules, 2004. She further submitted that the definition of input service employs the phrase activity relating to business . The words relating to further widens the scope of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expression activities relating to business . She further submitted that this issue has been considered by various decisions of the Tribunal and she relied upon the following decisions: M/s. Coca Cola India Pvt. Ltd., Pune vs. CCE: 2009 (242) ELT 168 (Bom.) Raymond UCO Denim Pvt. Ltd. vs. CCE, Nagpur: 2017 (7) GSTL 346 (Tri.-Mum.) CC, CE ST, Tirupathi vs. India Cements Ltd.: 2017 (3) GSTL 144 (Tri.-Hyd.) Forge India Pvt. Ltd. vs. CCE, Indore: 2017 (48) STR 246 (Tri.-Del.) CCE, Trichy vs. Madras Cement Ltd.: 2019 (370) ELT 568 (Tri.-Chennai) 4.2 Further submitted that in the impugned order, the learned Commissioner (A) has wrongly relied upon the Board Circular No.98/1/2008-ST dated 4.1.2008 as the definition of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be determined in the present case is about the eligibility of CENVAT credit on the disputed services viz., services relating to construction of road and storm water drain/civil work at tanker parking facility. Here it is pertinent to note that the period involved in the present case was prior to 1.4.2011 when the definition of input service had wide ambit as it included the words activities relating to business . Further, I find that the words activities relating to business includes all the services which are commercially required for the purpose of carrying on business of manufacture or provider of output service because in the absence of these services it is difficult for the appellant to carry on his business activities. This issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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