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2013 (10) TMI 252

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..... ional activities are directly related to business of appellant and covered under the definition and as also by various decisions - Similarly, the service tax paid on the LIC insurance for the employees as also for car used by officials etc. have been held to be eligible services by various High Courts - One such reference can be made to Karnataka High Court decision in the case of CCE, Bangalore v .....

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..... ial construction as a part of the setting up, renovating and modernizing the factory. We find that the said services stand covered in the definition of inputs itself and was specifically excluded with effect from 1.4.2011. 3. We find that another major part of the credit relates to the services availed for promotional activities to promote the sales of motorcycles. Such advertising and promotion .....

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