TMI Blog2017 (8) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... - the services are eligible for CENVAT credit - appeal allowed - decided in favor of appellant. - Appeal No. E/453/2012-EX [SM] - Final Order No. 70788/2017 - Dated:- 4-8-2017 - Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Arvind Arora (Adv) for Appellant Shri Gyanendra Kumar Tripath (AC) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-appeal No. 264/CE/APPL/NOIDA/2011 dated 31/10/2011 passed by Commissioner of Customs Central Excise (Appeals) Noida. 2. Brief facts of the case are that appellants were manufacturers of Polyester Film, BOPP articles of plastics. They were also falling facility of Cenvat credit. The appellants were issued with a show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 Maintenance of Office Computers 11433.00 13 Maintenance of records of Shareholders 15161.00 14 Pandal Shamiana services 33915.00 15 Pest control services 24720.00 16 Repair of Company Vehicles 7047.00 17 Tour Travelling 1566.00 18 Travelling Expenses 1999.00 19 Valuation Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for appellant. The Learned Counsel for appellant has submitted that elaborately it was argued before the original authority and first appellate authority the grounds of appeal that all the services in respect of which service tax paid was availed as Cenvat credit were used for the purpose of business and issue is squarely covered by the ruling of Hon ble High Court of Bombay in the case of Commissioner of Central Excise Nagpur vs. Ultratech Cement Ltd. reported at 2010 (20) STR 577 (Bombay) and in view of the ruling in Para 35 of the said ruling that all the services used in relation to the business of manufacturing the final products are covered under the definition of input service. Therefore, said Cenvat credit was admissible to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or category of services, but refer to variety of services used in the business of manufacturing the final products. There is nothing in the definition of input service to suggest that the Legislature intended to define that expression restrictively. Therefore, in the absence of any intention of the Legislature to restrict the definition of input service to any particular class or category of services used in the business, it would be reasonable to construe that the expression such as in the inclusive part of the definition of input service is only illustrative and not exhaustive. Accordingly, we hold that all services used in relations to the business of manufacturing the final products are covered under the definition of input services a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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