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TMI Blog2017 (1) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is denial of cenvat credit on Business Auxiliary Service availed by appellant during the period 1.7.2011 to 31.3.2012. Amount demanded on this score from the appellant is Rs. 11,48,201/- which has been upheld by the Commissioner (Appeals). Hence this appeal. 2. Ld. Counsel submits that Business Auxiliary Service availed by them relates only to sales commission paid to the agents for "sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation. This is the view that has been consistently taken by the Apex Court in a number of judgements. For example, in the case of Bharat Cooperative bank (Mumbai) Ltd. Vs Coop. Bank Employees Union, AIR 2007 SC 2320, the Hon'ble Court held that "on the other hand, when the word "includes" is used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Auxiliary Service relating to sales commission are not specifically excluded by the exclusion portion of the definition and in any case they are services essential directly or in relation to manufacture or business activities, the same would definitely fall within the ambit of Rule 2 (l) ibid. In the event, I hold that all the services disputed herein are eligible input services for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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