2008 (5) TMI 603

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..... nd Shri B.S.V. Murthy, JJ. Shri J.C. Patel, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. ORDER Demand of duty of Rs. 17,06,132/- stands confirmed against the appellants/applicants by denying them the credit of service tax paid on the insurance cover on aircrafts and vehicles on the ground that they are not used in or relation to the manufacture of final prod .....

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..... the insurance policy for colony building of factory cannot be considered to be an input service, pre-deposit order was made. 3. Apart from the fact we find that the definition of input service is wide enough to include the activities relating to business, the dispute stands decided finally in favour of the appellants in Manikgarh Cement (supra). The decision relied upon by DR only an interim ord .....

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