COMMISSIONER OF CENTRAL EXCISE Vs. HCL TECHNOLOGIES

JUDGEMENT

(1.) The Revenue is in appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal) dated 28 January, 2014. The question of law which has been raised is as follows:

(2.) At the outset, it must be noticed that the question of law has been framed by the Revenue on the basis of the amended definition of the expression "input service" under Rule 2(1) of the Cenvat Credit Rules, 2004 (there is a wrong reference to the Rules 2002 in the question as framed). Be that as it may, the amended definition was substituted by a Notification No. 3/2011-C.E. (N.T.) : , dated 1 March, 2011 w.e.f. 1 March, 2011. The period to which the dispute relates is January, 2011 to March, 2011. Hence, there is evidently a misconception on the part of the Revenue in formulating the question of law on the basis of an amended definition.

(3.) The question as framed relates to the following categories of services: