TMI Blog2016 (11) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT ] where it was held that activity related to business activities integrally connected with business of assessees therefore the credit on such activity which is in relation to business is input service. There is no dispute that photocopier and cars are used for the factories activity which is related to the business activity of the appellant. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine installed in the appellant s factory and Services of Cars. 3. Ms. Aparna Hirandagi, Ld. Counsel for the appellant submits that Xerox machine installed in the factory is used for making photocopies exclusively for the factories work therefore services of maintenance of photocopier is covered under the inclusion clause of the definition of input service. As regard the services of cars, she s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of submissions made by both sides and perusal of record, I find that the fact is not under dispute that photocopier is installed in the factory and it is used for the office work of the factory. The cars in respect of which maintenance is provided are registered under the appellant company s name and the same are also used for factory s activity. The Original authority considering these facts allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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