TMI Blog2013 (7) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... - BOMBAY HIGH COURT] - The criteria for coverage of input services is that the same is integrally connected with business of manufacture of final product and the scope of the definition being very wide, the same would cover services not only used directly or indirectly in or in relation to the manufacture of final products, but also various services used in relation to business of manufacture, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same impugned order of Commissioner (Appeals). However, for the sake of brevity, facts as available in the assessees appeal are being adverted too. 2. The appellant is a 100% EOU engaged in the manufacture of Sound Signaling equipments. The dispute in the present appeal relates to the Cenvat credit availed by the appellant in respect of various services. 3. It is seen that original by a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commerce) such as security, cleaning and house keeping, canteen, reception, maintenance of common areas i.e. roads, parking, security gate and running and maintenance of common facilities like ETP, STP, EPBX, WTP, DG sets, air compressors, chilling plant. For the said purposes, they have entered into an agreement with M/s Minda Acoustics Ltd. on 1/5/06 for the purpose of providing the above busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o cover every conceivable service used in business of manufacture. Similarly, in the case of Coca Cola India Pvt. Ltd. vs. CCE, Pune - III reported in 2009 (15) S.T.R. 657 (Bom.), it stands held that the term business appearing in the definition of input service cannot be given a restricted definition in as much as the said term is of wide import and covers all the activities related to functionin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee. We note that all the issues stand covered by the earlier decisions. Specific reference can be made to the decision of the Hon'ble Karnataka High Court in the case of CCE, Bangalore - III vs. Stanzen Toyotetsu India (P) Ltd. reported in 2011 (23) S.T.R. 444 (Kar.) and on the decision in the case of CCE, Bangalore vs. Millipore India (P) Ltd. reported in [2012] 34 STT 86. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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