Here , can we argue that any activities / service relating to business means “ input service” and it will be eligible for Credit ? incase of query - mfg.er (A)is doing trading activity also , in this case mfg.er can availe ser tax paid -GTA for incoming finished goods from other mfg.er(B)?
2(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 from 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 transportation of inputs or capital goods and outward transportation upto the place of removal.
Bombay HC settles issues related to Cenvat credit of Service Tax