@ . steam or electricity or manufacture of fmal products?” The Tribunal has allowed CENVAT credit on input'services namely Landline Telephones, Cleaning and Maintenance of Garden, Pandal Samiyana Services and Group insurance to the employees with a finding of fact that there is no aliegation that Iandline telephones were used in relation to business activities and the redit has been deied nl on the groun hat th telephones c n oy d t e ere nstaiied n te idences of the taff which i not tified. w i i h res s s jus imilrly, credit has bee aowe as Panda an Shamyan Sa n lld l d a srvcs were ndered i certain exigenes f te business. Hoe g rega o wver, the findin of the Commissioner (Appeals) with rd t d ana o s he clearning an mintence f garden has been et aside and t matter has bee remanded to the Asessing ficer with a n s Of dction to allow the cedit on learning and grdening serves if ire r c a ic th ame is found in relation to t business activiti after due e s he es veriation. ith respect o exigenc of Group surance Services, edt aowed re p e sins of the t the cri was ll lying uon th decio Tribunal a Ma alo d n ia on umbi and Bangre in this regar, holdig denl of credit grup insurane by the ommissioner Appea unjustihed. ha d a We ve heard learne counsel for the parties nd perused the imugd ordr. pne e Int servic ha bn efined unde Rule 2 I) of CENVAT pu e s ee d r ( the ret Rules 2004 hih reads as under. Cdi wc R “i er” mn a i “ule 2(I) nput svice eas ny servce:- i) used by a rovider of taxable service for proving an output rvice or (ii se y the manufacturer, whether directl or indictly, in r in relation to he manufacture of tinal products and (earnce of final eie re n ci o h hc W t y In o c C (l) ( p id se, ) ud b y re o t cla 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 transportation of inputs or capital goods and outward transportation upto the place of removal.” , Thus, from the aforesaid definition of input services‘,‘it is clear that V the definition is exhaustive which includes services mentioned in the definition as also the other services. The question whether a particular service availed by the assessee is input service, is a question of fact which is to be decided on the basis of the facts of the case. lt is a settled law that the Tribunal is a final authority on fact. The Tribunal has already decided the above issue in favour of the assessee and against the revenue. y Therefore, in our opinion, the question on which the appeal has been admitted is a question of fact which has been finally decided by the Tribunal in favour of the assessee. On the basis of aforesaid discussion, we do not find any substancde in this appeal, the same deserves to be and is accordingly dismissed. Sci/— ‘ R.N. Chandrakar ,l Judge Sdl— . Dhirendra Mtshra Judge Raju L ewgmwmmwWyx ‘l l l y