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2014 (3) TMI 36 - AT - Service TaxCenvat Credit of service tax - Brokerage, air travel booking, transportation for employees - Held that:- The word “business”, is as has often been said, one of the wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense”. The words “relating to” further widen the scope of the expression “activities relating to business”. On the aforesaid ruling, the Commissioner (Appeals) found a prima facie strong case in favour of the assessee and accordingly allowed the credit of service tax paid on the input services - there is no infirmity in the orders passed by the Commissioner (Appeals) - Following decision of COCA COLA INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] - Decided against Revenue.
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