TMI Blog2015 (11) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... ued. Similarly the said construction activity has no connection with the appellant s business of manufacture and sale of their final product. The definition of input services cannot be stretched to such an extent that it is becomes practically illogical. If such an extended meaning is given to the said definition so as to include all the activities of the appellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation. I find no justifiable reasons to interfere in the impugned order of the lower authorities holding the said activities as non-cenvatable services. Period of limitation - There being no positive evidence on the part of the assessee to show that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hool as also ST/SC colony has no nexus with the appellants activities of manufacture of petroleum products. As such, the same cannot be considered to be covered by the definition of input service. 2.2 The said show-cause notices culminated into an order passed by the original adjudicating authority and upheld by Commissioner (A). Hence the present two appeals. 3. After hearing both the sides duly represented by Shri T.V. Ajayan, Advocate for the appellants and Shri S. Teli, Dy. Commissioner (AR) for the Revenue, I find that the dispute in the present appeal relates to payment of service tax in respect of services of construction of school and SC/ST colony availed by the assessee. Learned advocate submits that such activities of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture and sale of their final product. The definition of input services cannot be stretched to such an extent that it is becomes practically illogical. If such an extended meaning is given to the said definition so as to include all the activities of the appellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation. I find no justifiable reasons to interfere in the impugned order of the lower authorities holding the said activities as non-cenvatable services. 3.2 However, I find favour in the appellant s contention of the first demand being barred by limitation. Admittedly the entire credit was availed by the appellant by reflecting the same in the statutory record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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