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2017 (11) TMI 1467 - AT - Service TaxCENVAT credit - input services - Warehouse Charges - Taxi Charges - Bank Guarantee - Insurance charges - Commission charges - period of dispute involved in this case is from 2006-07 to 2011-12 - Held that: - the services used by the provider of taxable service for providing the output service are considered as input service for the purpose of the benefit of cenvat credit. Further under the un-amended definition of input service (effective upto 28.02.2011), the phrase “activities relating to business” was specifically finding place in such definition clause - Since the appellant has availed the disputed services for accomplishing the business activities, the cenvat benefit under the inclusion part of the definition is available to the appellant for consideration as input service on the disputed services. Even under the amended definition of input service w.e.f 01.03.2011, the appellant will also be eligible for cenvat credit benefit on the disputed service, on the ground that the said services are not falling under the excluded category as provided under clause (A), (B) and (C) of the definition of input service. Appeal allowed - decided in favor of appellant.
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