TMI Blog2010 (6) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ices is quite wide and an activity used for business purposes is required to be held as input service - assessee entitled to the benefit of credit of service tax paid - Appeal is allowed - E/317-318/2010 - 835-836/2010-WZB/AHD - Dated:- 29-6-2010 - Ms. Archana Wadhwa, Member (J) REPRESENTED BY : Shri Jigar Shah, Advocate, for the Appellant. Shri R. Nagar, SDR, for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned advocate is that the above judgment of the Hon'ble Supreme Court relates to the credit of duty paid on the inputs, which are used in the manufacture of the final product. The issue involved in the present case relates to credit of service tax paid on the services used in activities related to business. The above judgment of Maruti Suzuki was considered by the Tribunal in the case of M/s. IS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules is an integrated/continued activity and not confined or restricted to mere manufacture of product. It was observed that the activities in relation to business can cover all activities related to functioning of a business and the expression "business" is of wide import in physical statutes. 4. I also take note of the Tribunal's decision in the case of Manikgarh Cement v. CCE Cus. Nagp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns is that the definition of input services is quite wide and an activity used for business purposes is required to be held as input service, thus making the assessee entitled to the benefit of credit of service tax paid thereon. Accordingly, I set aside both the orders impugned in the appeals and allow the appeals with consequential relief to the appellants. Stay petition also gets disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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