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JYOTI BALASUNDARAM, M.V.RAVINDRAN, K.K.AGARWAL
Commissioner of Central Excise, Mumbai – Appellant
Versus
GTC Industries Ltd. – Respondent
K.K. Agarwal, Technical Member. - We have heard both sides on the issue referred to us viz., whether the services provided by the outdoor caterers in the canteen of the manufacturer is input service, in respect of which credit can be taken by the manufacturer. For this purpose, it would be useful to reproduce the definition of input services as defined under rule 2(l) of Cenvat Credit Rules, 2004. The said rule reads as under :-
"(l) ‘input service’ means any service,-
(i)used by a provider 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 up to 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 up to 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
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