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2015 (1) TMI 999 - AT - Service TaxDenial of input credit - Online Data Retrieval or Access - Nexus with manufacturing activity - Held that:- On perusal of the definition of 'input service' as contained in Rule 2(l) of the Cenvat Credit Rules, 2004, it would reveal that the substantive part covers services used by a provider of taxable service for providing the output service; whereas, the inclusive part covers various services, which have been used/utilised by the service provider for accomplishing its business activities. In other words, the services envisaged in the inclusive part of the definition is very broad and a narrow interpretation cannot be placed to infer, without proper discussion, that certain services have no nexus with the output service provided by the service provider. The nature, purpose and use of the disputed services by the appellant as explained in the grounds of appeal, to my opinion, establish the fact that the expenditure incurred for those services are commercially required to be incurred with a view to facilitate carrying on the business as a service provider, and thus, confirming to the expression 'activities relating to business' as contained in the definition clause of 'input service'; as the word 'business' is one of wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense. - disputed goods indicated above should merit consideration as 'input service', since those services have nexus with the output service provided by the appellant - Decided in favour of assesse.
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