2012 (5) TMI 373

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the Workmen Compensation Insurance Policy was included in the assessable value or not was not part of the show-cause notice or any other subsequent proceedings, the department rake up the same now. Appeal is dismissed. - ST/254/2010 - A/438/WZB/MUM/2011/SMB/C-IV - Dated:- 17-8-2011 - S K Gaule, J. For Appellant: Shri V K Singh, SDR For Respondent: Ms Nupoor Agrawal, Adv. Per: S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ition of input services is inclusive definition and not exhaustive. The scope of input services is very wide. The main grievance of the Revenue is that the respondent could not show that the Service Tax paid on the aforesaid services forms part of the assessable value of the final products. The learned Counsel in her counter submitted that the issue which is being taken up now, was not the part of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X