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TMI Blog2024 (3) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... iably, the services are related to the business of manufacture of the appellant. For this sole reason, the appellant is eligible for credit. Further, as argued by the appellant, the erection and commissioning has been outsourced by appellant through M/s.Voltas Ltd., Coimbatore. The agreement between the appellant as well as the foreign buyer shows that the appellant has to do erection and commissioning of the machines sold at the buyer s premises. Therefore, the cost incurred by the appellant to M/s.Voltas Ltd. has gone into the cost of the machines sold/exported by the appellant. For this reason also, the appellant is eligible for credit - the denial of credit is not justified - impugned order is set aside - Appeal allowed. - HON BLE MS. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 2. The Ld. Counsel Sri M.V. Vishal Sundar appeared and argued for the appellant. It is submitted that as per the show cause notice itself it is clear that the credit availed is for the period prior to 01.04.2011 only. During the said period, the definition of input services was wide enough as it included the words activities relating to business . The appellant is eligible for credit as the services have been availed in relation to the business of manufacture by the appellant. Even though the services have been carried out outside India, the department cannot deny the credit as the definition of input services does not restrict that the service has to be availed within India or within the factory only. It is submitted that the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for credit. Further, as argued by the appellant, the erection and commissioning has been outsourced by appellant through M/s.Voltas Ltd., Coimbatore. The agreement between the appellant as well as the foreign buyer shows that the appellant has to do erection and commissioning of the machines sold at the buyer s premises. Therefore, the cost incurred by the appellant to M/s.Voltas Ltd. has gone into the cost of the machines sold/exported by the appellant. For this reason also, we hold that the appellant is eligible for credit. 6. After appreciating the facts and evidence placed before us, we are of the view that the denial of credit is not justified. The impugned order is set aside. Appeal is allowed with consequential relief, if any. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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