TMI Blog2017 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... fall in the definition of 'input service' - appeal allowed - decided in favor of appellant. - ST/21059/2015-SM - 21021/2017 - Dated:- 4-7-2017 - Shri SS Garg, Judicial Member Shri Hariharan, CA, - For the Appellant Shri Parasivamurthy N.K., Deputy Commissioner (AR) - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 19.02.2015 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the Order-in-Original except to the extent that penalty under Section 76 of the Finance Act was set aside. Briefly the fact of the present case are that the appellant was engaged in providing Airport Service, Cargo Handling, Renting of Immovable Prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved by the Order-in-Original passed by the Deputy Commissioner, the appellant filed appeal before the Commissioner who also rejected the appeal of the appellant. Hence, the present appeal. 2. Heard both the parties and perused the records. 3. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the definition of 'input service' as provided in Rule 2(l) of the Cenvat Credit Rules. He further submitted that the impugned order is contrary to the binding judicial precedent decided by the Tribunal and the High Court. He further submitted that all the expenses incurred on various services are integral to the airport activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of 'input service'. The definition of 'input service' as provided in Rule 2(I) of the Cenvat Credit Rules 2004 has been given a very wide interpretation by the decision cited supra wherein it has been held that an activity relating to the business of the company fall in the definition of 'input service'. Therefore, by relying upon the ratio of the decisions cited supra, I am of the view that various services fall in the definition of 'input services' and therefore the appellant is entitled to the cenvat credit of the same. As far as Security Agency Service is concerned, the learned consultant did not press for the same being the amount is very small and therefore except Security Agency Service with r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
