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TMI Blog2009 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-24/2008 (G) ST, dated 26-5-2008. Since the issue lies in narrow compass, we take up all the stay petitions and appeals together for disposal. After perusal of the said petitions, we find that the Stay Petitions filed by the revenue for staying the operation of the impugned orders have no merit and are dismissed. 2. Appeal Nos. 242-243/2008 and ST/425-427/2008 as filed by the revenue against the impugned Orders-in-Appeal are raising a common issue and being in respect of the very same respondent, they are being disposed by a common order. 3. The issue involved in this case is regarding the denial of credit to the respondent in respect of the credit availed on Service Tax paid on the services like Insurance Premium; repair of vehicles; A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in rule 2(l) of Cenvat Credit Rules, 2004. But it is the observation of the judiciary that the expression "in relation to" can be found in various grammatical situations in different legislative texts and contexts will have to be construed in a manner consistent with the Scheme of the law. One has to understand the definitions under rule 2 of the Cenvat Credit Rules by keeping in mind the Cenvat Credit Scheme as a whole. It is only from the language of the statute that the intention of the Legislature must be gathered, for the Legislature (sic) no more and no less than what it says. The intention of Legislature is manifest in itself in framing the rule 2 of Cenvat Credit Rules, 2004. Hence, I am to hold that services used by the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods and outward transportation up to the place of removal. (ii) Since the credit of Service Tax paid on services like insurance premium, repair of vehicles, AMC charges on telecom, courier were not covered in the definition of 'input service', the adjudicating authority was correct in denying credit on such services. The Commissioner (Appeals) failed to appreciate the intention of the Government in restricting the scope of input services to the extent defined above. (iii) Similarly, the service tax paid on insurance premium, AMC charges on telecom and repairs of the vehicles used in factory are not covered in the definition of 'input service', as the repairs permitted were only with regard to repair of factory/Office premises. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case. 4.1 The learned SDR would also rely upon the decision of the Tribunal in the case of Universal Cables Ltd. (supra). It is his submission that the impugned orders needs to be set aside and the appeals are to be allowed. 5. The learned counsel on the other hand would submit that the credit on Service Tax are availed by the respondent are mainly on the Insurance Premium; repair of vehicles; AMC charges on telecom; courier charges. It is his submission that this issue is no more res integra, as in catena of decisions, it has been held that the definition of 'input services' is wide. It is his submission that in Final Order No. 1290/2008, dated 18-11-2008, this very same view was taken by the Tribunal. 6. We have consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the services such as medical benefit, subsidized food, education allowance, canteen bill, etc., to form part of the cost of the final products. Therefore, I agree with the learned Chartered Accountant that these services which have been received have been rendered only in relation to the manufacture of the final products. The definition of 'input service' is very broad and on a proper appreciation of the same, the argument that even landscaping is in relation to manufacture of final product, is acceptable. This is so because, by virtue of the definition of 'input service', even modernization, renovation, repair, etc., of the office premises are included. In that view of the matter, one can include even landscaping the surroundings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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