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TMI Blog2024 (8) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal against the impugned order in its entirety without going into the question of National Litigation Policy. The terms of input service as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 uses terms means and includes in the definition. First leg of the definition i.e. the 'means' portion would cover every service used directly or indirectly, in or in relation to manufacture of final products and clearance of final products from the place of removal and the 'inclusive part is illustrative and certainly is not exhaustive. Each of the input service involved in the present case has been held to be input service in view of the various decisions relied upon by the Respondent - the eligibility of Cenvat Credit cannot be questioned in refund proceedings in view of the decision in the case of COMMISSIONER, SERVICE TAX COMMISSIONERATE VERSUS M/S HCL COMNET SYSTEM SERVICES LTD., NOIDA [ 2017 (12) TMI 1661 - ALLAHABAD HIGH COURT] . As regards the refund in respect of the invoices addressed to the corporate office at Gurgaon instead of manufacturing premises, it is found that it is only a technical lapse and substantive benefits cannot be denied for procedural irregul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess, the Original Authority vide Order-in-Original dated 28.06.2011 allowed part of refund claim of Rs.10,45,806/- pertaining to inputs and six input services and rejected balance refund claim of Rs.81,19,865/- (Rs.80,22,896/- pertaining to balance twenty four input services in terms of the OIO + Rs.96,969/- refund rejected on account of the formula applied by the learned Assistant Commissioner. Thereafter, the Respondent reversed the amount of Rs.3,92,568/- towards two services namely Event Management Service and Photography Service regarding which the department was informed vide letter dated 06.12.2010 and filed the appeal before the Commissioner (Appeals) in respect of balance twenty two services on which the refund was rejected. The learned Commissioner (Appeals) after relying upon the decision in the case of CCE vs. Stanzen Toyotetsu India (P) Ltd 2011 (23) STR 444 (Kar.) allowed the appeal of the Respondent and set aside the Order-in-Original dated 28.06.2011. Aggrieved by the order of the Commissioner (Appeals), the Revenue has filed the present appeal. 3. Heard both the parties and perused the material on record. 4.1 The learned Authorized Representative appearing on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nless the nexus is established between the service rendered and the business carried on by the assessee, the benefit of Cenvat Credit is not allowable. 4.7 The learned AR further submits that the invoices of Management Business Consultant Services and Chartered Accountant Services are in the name of corporate office of the Respondent instead of manufacturing premises, therefore, the said services have not been received at the manufacturing premises and hence no credit is allowable. 5.1 On the other hand, the learned Counsel for the Respondent submits that the present appeal filed by the Revenue is not maintainable on account of the National Litigation Policy under instructions dated 22.08.2019 issued by the CBIC as the amount of refund involved is only Rs.48,38,722/- because vide the Review Order, the Review Committee has allowed the Revenue to file the appeal before the Tribunal only on account of eight input services and the total amount of Cenvat Credit of refund claim in these eight services is only Rs.17,42,035/- and with regard to Management Business Consultant Service, the amount involved is Rs.30,96,687/-. 5.2 The Respondent has also filed cross objections on 10.04.2013, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dispute are classifiable as 'input service' in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. He also submits that the definition of 'input service' has been given very wide interpretation in the following cases: Coca Cola (I) Pvt Ltd Vs CCE, Pune-III - 2009 (242) ELT 168 (Bom.) Commissioner Vs Bellsonica Auto Components India Pvt Ltd - 2015 (40) STR 41 (P H) 5.10 He further submits that the ratio laid down in Manikgarh Cement (supra) case is not applicable in the present case. Further, it is submitted that the judgment in Manikgarh Cement (supra) case is distinguished in the case of Reliance Industries Ltd Vs Commr of C. Ex. S.T. (LTU), Mumbai - 2022 (380) ELT 457 (Tri. LB) on the ground that the ratio laid down in Coca Cola (I) Pvt Ltd (supra) case has not been challenged or dissented in any subsequent decision and has not been considered in the decision of Manikgarh Cement (supra) case. 5.11 He also submits that the reliance placed by the Revenue in the case of Maruti Suzuki Ltd (supra) is misplaced because the said decision was overruled by the decision of the Larger Bench of the Hon'ble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation Policy. After considering the submissions of both the parties, we have decided to decide the present appeal against the impugned order in its entirety without going into the question of National Litigation Policy. 7. We find that the issue of admissibility of Cenvat Credit on various input services involved in the present case has already been decided by New Delhi Bench as well as Chandigarh Bench of the Tribunal in the Respondent's own case cited supra and once these impugned services have been held to be input services in the Respondent's own case, it cannot be reopened in view of the various decisions cited supra. 8. Further, we find that the terms of input service as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 uses terms means and includes in the definition. First leg of the definition i.e. the 'means' portion would cover every service used directly or indirectly, in or in relation to manufacture of final products and clearance of final products from the place of removal and the 'inclusive part is illustrative and certainly is not exhaustive. Further, the words 'directly or indirectly and 'in or in relation to have further widen t ..... 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