TMI Blog2009 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid services did not satisfy the ‘means’ part of the definition of input service in Rule 2(l). Thus, the refund claim was rejected by the adjudicating authority. Commissioner (Appeals) upheld the order. Held that- the definition of input is exhaustive but is restrictive in scope. It treats all goods used in or in relation to manufacture of final product or for any other purpose within the factory of production, but certain goods which would be eligible as per definition have been excluded and certain goods which could be interpreted as not includible have been specifically included. Therefore, all goods other than specified as includible have to be shown to be used in or in relation to manufacture of final product or for any other purpose with in the factory of production. Thus the appellant was entitled to the Cenvat Credit availed on the services which were used in relation to the manufacture of final product or used in relation to the business activity and in the instant case the service used by the appellant were in relation to the business activity. Thus, the appellant were entitled to refund of service tax. - E/1013 TO 1020 OF 2008 - A/745-752/2009/SMB/C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), relying upon the decision of the Tribunal in the case of Coca-Cola India (P.) Ltd. v. CCE [2007] 6 STT 400 (Mum. - CESTAT). 7. Aggrieved from the same, the appellants are before me. The learned Counsel for the appellants submitted as under :— "That prior to Union Budget 2004-05, excise duty paid on input and capital goods was available as credit towards payment of excise duties on final products. Similarly, service tax paid on input service was allowed as credit to be utilised against payment of service tax on output service. There was no provision for utilising credit of excise duty towards payment of service tax liability or vice versa. The Finance Minister in his Budget Speech 2004-05 announced the introduction of Cenvat credit across goods and services as under— 'I propose to take major steps towards integrating the tax on goods and services. Accordingly I propose to extend credit of service tax and excise duty across goods and services. In order to neutralise the revenue effect of such extension and keeping in mind the mean Cenvat rate, I propose to enhance the rate of service tax from 8 per cent to 10 per cent." 8. He further submitted that the draft Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... term 'input service' as introduced by the Cenvat Credit Rules, 2004 is as under : "(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 from 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 up to 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 up to the place of removal." 8.3 While under the Draft Credit Rules, the term "used in relation to setting up a factory," was contemplated, it was widened to read as "used in relation to setting up, modernization, renovation or repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness of the assessee. 9.3 A service would qualify as 'input service' even if not covered by the 'means' portion, if it satisfies the 'includes' portion of the definition. In other words, in order to qualify as an input service, a service has to fall either within the 'means' part or 'includes' part of the said definition. 9.4 It is well-settled that every clause of the statute should be construed with reference to the context and other clauses of the Act, as far as possible to make a consistent enactment of the whole of the statute. A bare mechanical interpretation of words and application of a legislative intent is devoid of concept and purpose will reduce the most of the remedial and beneficient legislation to futility. To be literal in meaning is to see the skin and miss the soul. Words, phrases and rules occurring in a statute are to be read together and not in an isolated manner. 9.5 If the interpretation canvassed by the revenue is to be accepted, then the "includes" part of the definition would be rendered redundant. The Legislature would have very well stopped with the 'means' part of the definition. 9.6 In Union of India v. Hansoli Devi 2002 (7) SCC 273, the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the rule are only illustrations of service that relate to the business and are not of exhaustive of it. Hence, any activity relating to business of the assessee would be covered as an input service. "Business" is an integrated activity 12.1 Business is an integrated/continuous activity and is not confined/restricted to mere manufacture of the product. Therefore, activities in relation to business cover all the activities that are in related to the functioning of a business. Therefore, the term "business" cannot be given a restricted definition to say that business of a manufacturer is to manufacture final products. In a case like the present, business of assessee is an integrated activity comprising of manufacture of final products, advertisement of the final products, entering into sale agreements with the foreign purchasers, export of the said goods etc. 12.2 The Hon'ble Supreme Court in State of Karnataka v. Shreyas Paper (P.) Ltd. 2006 (1) SCC 615 affirmed view taken by the Hon'ble Karnataka High Court 2001 (121) STC 738, which, inter alia, held as under : "Business comprises of the regular and systematic activity with an object of earning of profits. The machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to or synonymous with as to 'concerning with' and 'pertaining to'. The expression 'pertaining to' is an expression of expansion and not of contraction." (p. 219). 13.2 Also, the word "activities" in the phrase "activities relating to business" further signifies the wide import of the phrase "activities relating to business". The Rule-making authority has not employed any qualifying words before the word "activities", like "main" activities or essential activities etc. Therefore all and any activity relating to business falls within the definition of "input service". Therefore, the phrase "activities relating to business" is also of very wide import. Expenses incurred on the ground of commercial expediency by the assessee are covered by the term activities relating to business, even if it benefits somebody else also. 14.1 In CIT v. Chandulal Keshavlal Co. [1960] 38 ITR 601 (SC), the Apex Court held as under : "... The test laid down by this case therefore was that in the absence of fraud or an oblique motive and if a transaction is of a nature which is entered into in the course of a business of the assessee and is commercially expedient then it does become a deductible a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Even where there is no contract, an employer may pay commission to an employee if he thinks that it would be in the interest of his business to do so. It is obvious that no business can prosper unless the employees engaged in it are satisfied and contended and they feel a sense of involvement and identification and this can be best secured by giving them a stake in the business and allowing them to share in the profits. It would indeed be a wise step on the part of an employer to offer incentives to his employees by sharing a part of his profits with them. This would not only be good business but also good ethics. It would be in consonance with Gandhian concept as also modern socialistic thought which, with its deeply rooted faith in social and economic democracy, regards the employees as such as the employer as co-sharers in the business. If an employer earns profits to which the employees have necessarily contributed by putting in their labour, there is no reason why the employer should not share a part of these profits with the employees. That is the demand of social justice today and it is high time that the administration of our tax law recognized it and encouraged sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l distinction between activity relating to business and activity relating to manufacturing activity. The department has completely lost sight of the fact that the "activity" in question should be related to the business of the manufacture and need not be related to the manufacture of the excisable goods per se. 14.9 If the interpretation canvassed by the revenue that the input service must be used in or in relation to manufacture of the final product were accepted to be as correct, then what would be the explanation given to services such as share registry, credit rating, computer networking, coaching and training etc. The said services are not used in or in relation to manufacture of the final product. The said services are in relation to business aspects of the manufacturer. In other words, credit of service tax paid on all business-related expenditure is to be allowed. This basic concept of the Cenvat credit scheme has been lost sight of by the department. 14.10 A similar controversy was decided by the Hon'ble Bombay High Court in the case of Bombay Woollen Mills (P.) Ltd. v. Union of India 1988 (36) ELT 35, wherein it was held as under: "...Under the well-known rules of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices. Property based services cover service providers such as architects, interior designers, real estate agents, construction services, mandapwalas, etc. Performance based services are services provided by service providers like stock-brokers, practising chartered accountants, practising cost accountants, security agencies, tour operators, event managers, travel agents, etc. . . . (25) On the basis of the above discussion, it is clear that service tax is VAT which in turn is both a general tax as well as destination based consumption tax leviable on services provided within the country." (pp. 536 544) 16.2 Therefore, it is clear that the burden of service tax must be borne by the ultimate consumer and not by any intermediary, i.e., manufacturer or service provider. In order to avoid the cascading effect, the benefit of Cenvat credit on all input stage goods and services must be allowed. Consequently, refund should be allowed in case of export of goods. 16.3 Hence, as held by the Apex Court, conceptually as well as a matter of policy, any input service that forms a part of the value of the final product should be eligible for the benefit of Cenvat Credit. 16.4 The inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of removal. 18.2 Each of the above limbs of the definition of input service is an independent benefit/concession/exemption. If an assessee can satisfy any one of the limbs of the above benefit/exemption/concession, then credit of the input service would be available. This would be so even if the assessee does not satisfy other limb/limbs of the above definition. To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business. 19.1 In Kerala State Co-operative Marketing Federation Ltd. v. CIT [1998] 231 ITR 814 (SC), the Supreme Court, inter alia, held as under : "We may notice that the provision is introduced with a view to encouraging and promoting growth of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Government. The correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct head of exemption. Whenever a question arises as to whether any particular category of an income of a co-operative society is exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been since reversed by the jurisdictional Hon'ble Bombay High Court vide decision in 2009 (15) STR 657 (Bom.). On this sole ground, the case of the department should fail. 20.2 In any case, the above view is supported by decision of the Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE ST [2009] 21 STT 77 (Bang. - CESTAT). Credit of service tax paid on other services has been allowed 21.1 Semco had sought refund of service tax paid on various input services including Air Travel Agent service, Advertising Agency service, Business Auxiliary service, Outdoor Catering service, Chartered Accountant service, Cleaning service, Clearing and Forwarding Agent service, Courier service, Custom House Agent service, Goods Transport Agency service, Maintenance or Repair service, Management Consultant service, Manpower Recruitment Agency service, Online Information and Database Access Retrieval service, Photography service, Rent-a-Cab service, Security Agency service, Steamer Agency service, Technical Testing and Analysis service, Telephone service. 21.2 Out of the aforesaid services, objection has been raised by the department only in respect of the aforesaid five services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [2008] 17 STT 63 (Mum. - CESTAT) wherein the Larger Bench approved the view taken by the Tribunal in the case of Victor Gaskets India Limited (supra). At Para 9 of the said decision, the Larger Bench relying upon the Press Note dated 12-8-2004 held that credit of service tax paid on those taxable services would be allowed that go to form a part of the assessable value on which excise duty is charged. The question before the Larger Bench was not whether the factory has more than 250 workers or not or whether it is mandatory for the assessee to provide the canteen facility under section 46 of the Factories Act, 1948. Hence, the said fact is not relevant in the present case. It was merely an additional fact noted by the Larger Bench and not the basis/finding on which the decision was rendered. It is well-settled that decision is the authority for what it decides. The question before the Larger Bench was whether outdoor catering service received in the canteen of the manufacturer is input service or not? Answering this question in the affirmative, Larger Bench held it is so. Hence, the above submission of the ld. DR does not hold any water and needs to be rejected. Decision of Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose". 23.5 The aforesaid decision is clearly distinguishable from the facts of the present case. Before proceeding, let us see the definition of input as defined under rule 2(k) of the Cenvat Credit Rules : "(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 steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production;" 23.6 In the instant case, the dispute revolves around the question as to whether outdoor catering service, telephone/mobile service, rent-a-cab service, air travel agent service and steamer agency service are input service or not. The definition of input service, as explained above, is very wide. The 'inclusive' part makes it expansive. There is no parallel bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exported. There are no DTA clearances of the final product. It is the policy of the Central Government to give rebate/refund of taxes paid locally on goods and services used in export of the final product. Refund of duty paid on inputs is allowed in terms of rules 18 and 19 of the Central Excise Rules, 2002. Similarly, refund of service tax paid on services has been allowed vide Notification No. 41/2007-ST, as amended from time to time. In fact, it is pertinent to note that the said notification allows refund of service tax paid on "service". The said exemption notification does not use the term "input service". Further, the said exemption notification allows refund of service tax paid on services used by even merchant-exporters. In other words, the exporter need not be a manufacturer-exporter. 24.2 If refund of specified services is being allowed to a merchant-exporter, it is impossible to suggest that refund would not be allowed to manufacturer-exporter. Refund of duty paid on inputs and service tax paid on input services is allowed to mitigate the effect of double taxation. The intention of Government is not export taxes but only to export goods. If refund of duty paid input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avel Agent Service/Steamer Agent Service 1. Force Motors Ltd. v. CCE [Final Order No. A/547 (Mum.) of 2008-WZB/C-II/(SMB), dated 11-7-2008] 26. On the other hand, learned JDR appearing for the Revenue submits as under :— I hereby reiterate the findings of the original Adjudicating Authority and the Commissioner (Appeals) in the respective Orders-in-Original and the Orders-in-Appeals. In addition thereto it is submitted that during the course of hearing the learned counsel for the appellant admitted that the issue involved in all the Order-in-Appeals is common except in the Appeal No. E/1013/08 wherein in addition to the common grounds there is an issue relating to theft of the goods in transit. 27. The main issue is relating to disallowance of the Credit of Service Tax paid on the Services, i.e., Catering Service, Rent-a-Cab Service, Air Travel Service, Telephone/Mobile Service and Steamer Agent Service. The grounds on which the said credits/refunds have been disallowed/rejected are mainly based on the definition of the "input service" given in the rule 2(l) of the Cenvat Credit Rules, 2004. The Original authority as well as the Appellate Commissioner for that matters have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in or in relation to the manufacture of final product." 29.2 Thus in view of this judgment of the Apex Court for an 'Input Service' to become eligible for credit the condition sine qua non is its use in or in relation to the manufacture of the final products. It is therefore abundantly clear that unless a link is established between the input service and its use in or in relation to the manufacture of the final product, the input service does not become eligible for CENVAT credit. 29.3 Similar views were expressed by the Hon'ble Tribunal even prior to the delivery of the aforesaid judgments by the Hon'ble Apex Court and the Hon'ble High Court of Bombay. The Hon'ble Tribunal in the case of Kirloskar Oil Engines Ltd. v. CCE [Appeal No. E/386/(Mum.) of 2008 vide Order No. A/158/09/SMB/C-IV, dated 6-4-2009]; while dealing with the admissibility of credit on Garden Services observed as under :— "3. After a perusal of the grounds of this appeal and consideration of the submissions of SDR, I find that the short question which arises for consideration is whether the above services would qualify to be 'input services' under rule 2(l) of the Cenvat Credit Rules, 2004. If they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them equal amount of penalty. The appellate authority affirmed that decision on merits except that it reduced the quantum of penalty to Rs. 35,000. The above credit had been taken by the assessee on outdoor catering service which was used for supply of food to factory employees during the period January, 2005 to September, 2007. The lower authorities have held that outdoor catering service cannot be said to be an 'input service' within the ambit of this term defined under rule 2(l) of the CENVAT Credit Rules, 2004. According to them, canteen services had no bearing on production/manufacture of excisable goods in the factory. In the memorandum of appeal, the assessee has relied on this Tribunal decision in Victor Gaskets India Limited v. CCE, Pune 2008-TIOL- 409-MUM.-CESTAT, wherein it has held that the credit of service tax paid on outdoor catering service (used in the factory canteen for supply of food to factory workers) was admissible as 'input service' under rule 2(l) ibid. The learned SDR submits that the service used in a factory canteen for supply of food to employees has no connection with the manufacture or clearance of the goods manufactured in that factory. In this conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of ratios laid down by the Hon'ble Apex Court and the Hon'ble High Court of Bombay quoted above, since there is no nexus between the input service and its use in or in relation to the manufacture of the final product the credit is out-rightly inadmissible." 31. However since there is a Larger Bench decision of the Hon'ble Tribunal on the point, delivered in the case of GTC Ind. Ltd. (supra), the Hon'ble Tribunal remanded the matter to the original adjudicating authority to adjudicate the case afresh in line with the Larger Bench decision in the case of the GTC Ind. Ltd.'s case (supra). It was disclosed by the representative of the Appellant during the course of hearing that the No. of workers (total) in their factory is 180 (apprx.). Accordingly as the No. of workers is less than 250, their case is not covered by the Larger Bench decision in GTC Ind. Ltd.'s case (supra). In the result, their appeal should fail. 32. However another point was raised thereby the requirement of the number of workers was challenged on the ground that there is no such requirement laid down by the Larger Bench in GTC Industries Ltd.'s case (supra).It is, therefore, essential to reproduce th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is admissible only if their factory has more than 250 workers. This requirement of 250 workers is to be applied in every case. 34.2 In view of the above party's appeal should fail. 35. There are several CESTAT judgments on this subject in favour of the assessee and only one solitary judgment against the assessee. It may be mentioned that the party has failed to produce any other judgment on the point in their favour, except the Larger Bench decision in the case of GTC Industries Ltd. (supra) whereas there are at least 3 decisions known to me against the assessee : 1. In the case of Kirloskar Oil Engines Ltd. (supra); 2. In the case of Cummins Generator Technologies (India) Ltd. (supra) referred to hereinbefore; and 3. In the case of Mahindra Sona Ltd. (supra). In the case of Mahindra Sona Ltd. (supra), the Tribunal observed as under :— "4. The catering/canteen services are neither used in or in relation to the manufacture or clearance of final products nor can it be said to be an activity relating to business. The illustrations of activities relating to business, viz. accounting, auditing, financing etc., are all connected with the business of manufacture. Catering se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent of the factory premises, therefore it is directly related to environment of the working condition of the factory and also one of the statutory requirements to run the factory of production. Hence credit availed on Garden Maintenance is correct as per law." Thus the aspect of statutory requirement was also examined by the Hon'ble Tribunal while arriving at the aforementioned decisions and held in favour of the Revenue and against the assessees. In view of the position of law— as enunciated in the judgments of the Hon'ble Apex Court in the case of Maruti Suzuki, Bombay High Court in the case of Coca-Cola India Ltd. and the decisions of Hon'ble Tribunal in the case of Kirloskar Oil Engines, Vikram Ispat Cummins Generator—and the position of facts found by the Hon'ble Tribunal—in the case of Mahindra Sona Ltd., Cummins Generator Kirloskar Oil Engines Ltd.—the party's appeal should fail. 36. On going through the submissions made by both the sides, I found that the main issue is relating to dis-allowance of Cenvat credit on service tax paid on services namely (i) rent-a-cab service, (ii) outdoor catering service, (iii) air travel booking, (iv) telephone/mobile services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of removal, procurement of inputs; (v) Service used in relation to activities relating to business and outward transportation up to the place of removal. 38.3 And further stated that to claim Cenvat credit in all the limb of the above definition on satisfying any one of the limbs of the above categories, Cenvat credit is available and they are all independent as considered by the Hon'ble Bombay High Court. But the ld. DR emphasized to the illustrations put by the Hon'ble High Court which is reproduced below :— "To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products up to the place of removal." 38.4 But accordingly to the Hon'ble Court, credit can be denied only when assessee fails to become eligible in any one of the categories. I find that in category V, service used in relation to activities relating to business is covered and therefore what I have to examine is whether the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the functioning of a business. The terms 'business' therefore, cannot be given a restricted definition to say that business of manufacturer is to manufacture final products only. (5) "Activity relating to business" - The words "relating to" further widens the scope of expression "activities relating to business". The expression "in relation to" (so also "pertaining to") is very broad expression which presupposes another subject-matter. Similarly, the used of the word "activities" in the phrase "activities relating to business" further signifies the wide import of the phrase "activities relating to business". The Rule-making authority has not employed any qualifying words before the word "activities", like "main" activities or "essential" activities etc. Therefore, it must follow that all and any activity relating to business falls within the definition of "input service" provided there is relation between the manufacturer of concentrate and the activity. (6) "Services" - The word 'services' is given such a wide meaning for the purposes of value added tax that it is capable of embracing everything which a taxable person does in the course or furtherance of business carried on by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are "per se" also not relevant. All these considerations become relevant only when they are read with the expression "used in or in relation to the manufacture of final product" in the substantive/specific part of the definition. In each case it has to be established that inputs mentioned in the inclusive part is "used in or in relation to the manufacture of final product." The Apex Court in this has observed that — "It is the functional utility of the said item which would constitute the relevant consideration. Unless and until the said input is used in or in relation to the manufacture of final product within the factory of production, the said item would not become an eligible input. The said expression "used in or in relation to the manufacture" has many shades and would cover various situations based on the purpose for which the input is used." 40. The contention of the ld. DR is that input and input service are identical and in the case of Maruti Suzuki Ltd. (supra), the Hon'ble Apex Court has held that the input should be used in or in relation to the manufacture of final product in the substantive/specific part of the definition. In each case it has to be established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intention of the Legislature was that these activities should be relating to the business. But in the case of Maruti Suzuki Ltd. (supra), the Hon'ble Apex Court has considered the word "input" in rule 2(k) of Cenvat Credit Rules, 2004 and there is no finding with regard to "input service". Therefore, the reference of ld. DR in the case of Maruti Suzuki Ltd. (supra) is no help to him. 44.1 The ld. DR further relied on Kirloskar Oil Engines Ltd. and Vikram Ispat wherein this Tribunal has held that "the above services was not used directly or indirectly in relation to manufacture or clearance of final product. I concur with the lower authorities on this point". In the above cases also the issue was of admissibility of Cenvat credit of Garden maintenance service. 44.2 But in both these cases, the decision of the Hon'ble Bombay High Court in Coca-Cola India (P.) Ltd.'s case (supra) had not been considered as not available. As already observed earlier, it is not for me to judge whether a garden is essential or used in or in relation to manufacture but to examine whether this service can be considered as an activity relating to business. I cannot or would not like to take a view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is inclusive in nature. 49. The learned Advocate also relied on the decision of Larger Bench of this Tribunal in the case of GTC Industries Ltd. (supra), wherein this Tribunal mainly held that the issue before the Larger Bench was that whether catering service in the factory is eligible for Cenvat credit or not. In that case the Hon'ble Larger Bench's decision was in favour of the assessee and held that credit of service tax paid on those taxable services would be allowed that go to form a part of the assessable value on which excise duty is charged. The issue before the Larger Bench was not whether when the factory has more or less than 250 workers, credit is admissible. It is only an additional fact noted by the Larger Bench that the assessee has to provide canteen facility under section 46 of the Factory Act where the workers are more than 250. 50. From the above discussion, it does not mean that a factory which is having 249 workers is not entitled for Cenvat credit. 51. The learned Advocate further relied on Force Motors Ltd. v. CCE [2009] 23 STT 160 (Mum. - CESTAT) wherein this Tribunal has held as under :— "(8) On examination of the records and reliance placed be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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