Definitions

Rule 2. Definitions.
In these rules, unless the context otherwise requires,-

(a) "capital goods" means:-
(A)the following goods, namely:-
(i)all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 and wagons of sub-heading 860692 of the First Schedule to the Excise Tariff Act;
(ii)pollution control equipment;
(iii)components, spares and accessories of the goods specified at (i) and (ii);
(iv)moulds and dies, jigs and fixtures;
(v)refractories and refractory materials;
(vi)tubes and pipes and fittings thereof; and
(vii)storage tank, used-
(1)in the factory of the manufacturer of the final products; or
(2)for providing output service;
(B)motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act;
(b)Customs Tariff Act" means the Customs Tariff Act, 1975 (51 of 1975);
(c)"Excise Act" means the Central Excise Act, 1944 (1 of 1944);
(d)"exempted goods" means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty;
(e)"exempted services" means taxable services which are exempt from the whole of the service tax leviable thereon, and includes services on which no service tax is leviable under section 66 of the Finance Act;
(f)"Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986);
(g)"Finance Act" means the Finance Act, 1994 (32 of 1994);
(h)"final products" means excisable goods manufactured or produced from input, or using input service;
(ij)"first stage dealer" means a dealer, who purchases the goods directly from,-
(i)the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or
(ii)an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice;
(k)"input" means-
(i)all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or for pumping of water or steam or pumping of water used in or in relation to manufacture of final products or for any other purpose, within the factory of production;
(ii)all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service;or
Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever.
Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; but shall not include cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods;
(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 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;
Explanation.-For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis.?
(m)"input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be;
(n)"job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression "job worker" shall be construed accordingly;
(na)"large taxpayer" shall have the meaning assigned to it in the Central Excise Rules, 2002.
(naa)“manufacturer” or “producer” in relation to articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12AA of the Central Excise Rules, 2002;
(o)"notification" means the notification published in the Official Gazette;
(p)"output service" means any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions ‘provider’ and ‘provided’ shall be construed accordingly;
(q)"person liable for paying service tax" has the meaning as assigned to it in clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994;
(qa) (qa) “place of removal” means
(i) a factory or any other place or premises of production or manufacture of the excisable goods;
(ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty;
(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory,from where such goods are removed:
(r)"provider of taxable service" include a person liable for paying service tax;
(s)"second stage dealer" means a dealer who purchases the goods from a first stage dealer;
(t)words and expressions used in these rules and not defined but defined in the Excise Act or the Finance Act shall have the meanings respectively assigned to them in those Acts.