TMI Blog2016 (12) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... bill etc. to the customer and other person in connection with business. Similarly, telephone and mobile services were availed by the appellant and the expenditure is borne by them alongwith service tax. These mobile phones were provided for business use and the whole expenditure is with reference to the business activity of the company. We find that the reasoning given in the impugned order to the effect that these services are not mentioned by name in the definition of "input services" and hence not eligible for credit, is legally untenable. Input service has been examined by various decisions of this Tribunal as well as High Courts. Hon'ble High Court of Bombay in case of Commissioner vs. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn from the amending Notification No. 3/2011-CE (NT) dated 01.03.2011 effective from 01.04.2011 which excluded expression activities relating to business and the illustrative list of services made therein. The Revenue held that the amendment was only clarificatory and should be made applicable all along for the past also. The original authority in his impugned order held that the appellants are not eligible for the credit and imposed equal amount of penalty also on the appellants. 2. We have heard both the sides and perused appeal records. 3. The dispute, as already stated relates to appellant's eligibility for credit of service tax on certain input services. The appellants availed service tax paid on insurance service avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered and allowed by the Tribunal in Finolex Cables Ltd. vs. CCE, Pune-r -2009-TIOL-122-CESTAT-MUM. Similarly, service tax paid on courier services were allowed in various decisions of the Tribunal. A reference can be made to CCE ST (LTV) vs. Lupin Ltd. -2012 (28) STR 292 (Tri. Mum.), The scope of definition of 4 input service has been examined by various decisions of this Tribunal as well as High Courts. Hon'ble High Court of Bombay in 01 case of Commissioner vs. Ultratech Cement -2010 (260) ELT 369 (Born.) considered the issue at length and held that the definition of input service under Rule 2(l) of the Cenvat Credit Rules is very wide and covered services whether directly or indirectly used in or in relation to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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