2009 (7) TMI 196

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..... ed under the definition of input service - I find as held by the Tribunal in the case of ABB Ltd. Versus CCE & Service Tax [ 2009 - TMI - 34139 - CESTAT, BANGALORE], the definition of input service includes any services relatable to any “activities relationg to business”. In as much as the removal of the goods is also a part of the activity relating to business, the services obtained in relation t .....

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..... The input service credit availed in respect of management consultant service stands denied to the appellant on the ground that the same was in respect of logistic activities relatable to removal of the finished goods and as such cannot be said to be covered under the definition of input service. Learned advocate appearing for the appellant submits that apart from the fact that a part of the servic .....

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..... advocate also relies upon another Larger Bench decision of the Tribunal in the case of Commissioner of CE., Mumbai v. GTC Industries Ltd. reported in 2008 (12) S.T.R. 468 (Tri. - LB) wherein out door catering service in canteen of the manufacturer was held to be input service for the purposes of Modvat credit. The order is also challenged on the point of limitation. 3. Learned DR, reitera .....

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