TMI Blog2016 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... s has discussed the entire issue in detail and discussed the interpretation of the term activities relating to business and held that the input services availed by the appellant assessee for tour operator s service on which cenvat credit has been claimed is in relation to the manufacture of the final products. By respectfully following the ratio laid down by the Hon’ble High Court of Bombay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see. 2. The Ld. Counsel Shri Sai Prashanth, Advocate, appearing on behalf of the appellant Company submits that the period involved in both the Show cause notices is prior to 01.04.2011. He draws my attention to the findings of the adjudicating authority and particularly to para-13, wherein the adjudicating authority has held that the impugned service is closely related to the manufacture of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to manufacture did not have any direct or indirect nexus to the manufacture of excisable goods. He further submits that though the period involved is prior to 01.04.2011, the definition of input service has been amended to exclude activities relating to business . He also submits that the case laws relied upon by the Ld. Advocate are not applicable to the facts of the present case. He relies o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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