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TMI Blog2023 (11) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise vs. Ultratech Cement Ltd., 2010 (260) ELT 369, it went on to hold that any service availed by an assessee being a manufacturer of excisable goods would be entitled to avail credit in terms of Rule 2(l) of Cenvat Credit Rules, 2004. The services having been availed were for technical assistance for engineering design, development, manufacture, testing, quality control, sale of the goods and after-sale service in accordance with agreement, the benefit was granted to avail credit on the said services and the denial of credit of Rs. 96,17,096/- was set aside by allowing the appeal. 2. Similarly while dismissing the revenue appeal, it was noticed that the Commissioner had granted the credit of Rs. 16,68,71,949/- for the services received by the assessee at Mundra Port and JNPT Port. The same was for the service availed for export of final product from the said ports in which the assessee had taken land on lease at JNPT Port and also set up a work shop for inspection and minor repairs. A finding was recorded that having remained the owner of the goods till the export of the goods, the entitlement to avail Cenvat credit had been rightly allowed while rejecting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... governments with a goal of promoting road safety and, therefore, the activity in respect of sales promotion and advertisement of their product would also constitute input service and the relief granted by the Commissioner was upheld. 4. The substantial questions of law sought to be raised read thus:- "A) Whether the Ltd. CESTAT has erred in dismissing the appeal filed by the appellant- revenue and in upholding the order passed by the adjudicating officer? B) Whether the Adjudicating Officer and the Ld. Tribunal have erred in holding that the respondent is entitled to CENVAT credit of the Training and Coaching Service, IT(Software) Services, CHA and Cargo Handling Services for Export, Warehouse and Storage services, land Survey Service and Hotel Broadway Services? C) Whether the impugned order dated 21.02.2019 passed by the Ld. CESTAT is perverse, illegal and unsustainable in the eyes of law and facts?" 5. The factual aspect is that a show cause notice was issued on 09.08.2011 (Annexure A-1) to the respondent-assessee as to whether the credit taken in 2008-09 for the services discussed above in which the Tribunal has recorded the findings has neither been used in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Suites and the catering of Japanese food was also being carried out. Resultantly, it was held that the services were more of personal consumption and staff welfare nature and the Cenvat credit had been disallowed. 8. Counsel for the appellant has, thus, argued that the Tribunal was not correct in coming to this conclusion by allowing the appeal of the assessee and dismissing that of the revenue. 9. Counsel for the respondent-assessee, on the other hand, submitted that the assessee is one of the biggest car manufactures in India and in collaboration with its Japanese parent company is engaged in the distribution and sale and supply of the said vehicles. It is having a huge dealer network all over the country and is also exporting vehicles and the services rendered would qualify for the input service being used by the provider of taxable service to submit that the scope of definition of input service has already been examined by the co-ordinate Bench in Commissioner of Central Excise, Delhi vs. Maruti Suzuki India Ltd, 2017 (49) STR 261. It was noticed that a wide and expansive interpretation had to be given to the word "input service" and the activities being important for the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely connected to the manufacturing activity and that the nexus thereof with the manufacture of the final product is far-fetched as the same is not used directly or indirectly in or in relation to the final product i.e. metal-sheet. 7. We are entirely in agreement with Mr. Amrinder Singh's submission on behalf of the respondents, that the Cenvat Credit taken of the tax paid in respect of the said input services can be utilized by the respondents in accordance with the Cenvat Credit Rules. Mr. Amrinder Singh rightly analysed Section 2(l) by dividing it into two parts terming them the 'mean' part and the 'includes' part and that the present case would fall under both the parts of the definition as the phraseology is wide enough to cover the said services, the same being directly or indirectly or in any event in relation to the manufacture of the respondents' final product. 8. The land was taken on lease to construct the factory. The factory was constructed to manufacture the final product. The land and the factory were required directly and in any event indirectly in or in relation to the manufacture of the final product and for the clearance thereof up to the place of removal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... promote the sale of vehicles are connected to the business of manufacture of the respondent for which they are entitled to avail CENVAT credit, especially when the expense so mentioned is part of cost on which excise duty is paid. 24. Similarly, the Rent-a-Cab services used by the executives of the respondent for the purpose of travelling required for business meetings, visits to the dealerships, visits to the vendor sites, dealers meet, business promotion activities, vehicles launch, conferences etc. is a an expenditure in relation to business being incurred by the respondent in order to promote the sales and for efficient running of the business for which they are entitled to avail CENVAT credit. 25. Further, as argued by the Ld. Counsel for the respondent, as the cost of services of Rent-a-Cab and Mandap Keeper received, were included in the assessable value of the final product, on which excise duty is paid, which fact has not been disputed by the appellants, the respondent is entitled to avail the CENVAT credit on the service tax paid on such services on the ratio of the decision in Coca Cola India( supra)." Resultantly, considering the fact that the co-ordinate Bench ..... 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