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TMI Blog2024 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal when it related to activities relating to business. Further it was only from 01/04/2011, that the definition of the term Input service given under Rule 2(l) of the CENVAT Credit Rules was substituted vide N/N. 3/2011-CE(NT) dated March 1, 2011, inter alia, deleting the phrase activities relating to business , thus, limiting the wide scope of the term Input services . In CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [ 2010 (10) TMI 13 - BOMBAY HIGH COURT] , the Hon ble Bombay High Court, examined availing credit of service tax in the context of a manufacturing unit and had held that the definition of input service is not restricted to services used in or in relation to manufacture of final products, but extends to all services use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/S. RELIANCE INDUSTRIES LTD., VADODRA VERSUS COMMISSIONER CENTRAL EXCISE SERVICE TAX (LTU) , MUMBAI [ 2022 (4) TMI 1357 - CESTAT MUMBAI (LB)] had examine the issue whether CENVAT credit could have been availed by the appellant on the Service Tax paid on insurance premium for availing medi-claim facility for employees who had opted for voluntary separation scheme, prior to 01/04/2011. It held that the scheme was an integral part of the employee cost and forms a part of the final product and would certainly be entitled to CENVAT credit of such service. The appellant was eligible for input credit on Service Tax paid for GTA and on insurance premium for personal insurance services, during the relevant time and the credit disallowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der herein upheld the order passed by the Adjudicating Authority in toto. Hence, the appellant is before this Tribunal in appeal. They are however not contesting the demand on fuel charges. Hence the present appeal is confined only to GTA service and Mediclaim insurance. 3. I have heard learned Counsel Shri M. Kannan for the appellant and learned Authorized Representative Shri N. Satyanarayanan for the respondent. 3.1 The learned Counsel for the appellant submitted that as regards GTA service, the sale took place at customer s place as the contract of sale were on FOR destination basis; no freight charges are separately included in the invoice and the property in the excisable goods remains with the appellant till it is transferred to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f input service further widens the scope of input service so as to cover all services used in the business of manufacturing the final products and that the said definition is not restricted to the services enumerated in the definition of input service itself. The Court rejected the contention of the revenue that a service to qualify as an input service must be used in or in relation to the manufacture of the final products and held that any service used in relation to the business of manufacturing the final product would be an eligible input service. (emphasis added) The judgment held that the definition of input service is not restricted to services used in or in relation to manufacture of final products, but extends to all services used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the invoice. In the circumstances stated the GTA services form a part of the cost of the goods and are activities relating to business which in terms of the Ultratech Cement Ltd. 2010 judgment (supra) would make it an eligible input under the definition of input services during the relevant time. 8. Similarly, Service Tax paid on insurance premium for personal insurance services was not excluded from the definition of input service till 01/04/2011, from which date it was specifically excluded as per Notification No. 3/2011-CE(NT), when used primarily for personal use or consumption of any employee. I find that a Larger Bench of the Tribunal in the case of Reliance Industries Ltd. (supra) had examine the issue whether CENVAT credit co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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