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TMI Blog2009 (6) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... put services i.e., canteen services and rent-a-cab services during the period May, 2006 to March, 2007. Lower authorities entertained a view that the appellant is not eligible for availing the Cenvat Credit on the Service Tax paid on the input services and hence, issue show-cause notice proposing to recover Cenvat Credit of Rs. 1,89,347 and Education Cess of Rs. 3,788. The adjudicating authority after considering the submissions made by the appellant before him confirmed the demand and also imposed penalties. On an appeal, Commissioner (Appeals) also came to the same conclusion and rejected the appeal filed by the appellant. Hence the appeal. 3. Authorised representative appearing for the appellant submits that the issue is no more res int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons to futility. To be literal in meaning is to see the skin and miss the soul. The Legislature never wastes its words or say anything in vain and a construction which attributes redundancy to legislation will not be accepted, as has been observed by the Supreme Court in the case of Union of India v. Hansoli Devi [2002] 7 SCC 273. A similar observation was made by the Apex Court in the case of Peerless Finance (supra) referred to by the learned Jt. CDR that the word 'include' is very generally used in interpretation clauses in order to enlarge the meaning of words or phrases occurring in the body of the statute; and when it is so used these words or phrases must be construed as comprehending, not only such things as they signify according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion.—Cost of production shall consist of material consumed, direct wages and salaries, direct expenses, works overheads, quality control cost, research and development cost, packing cost, administrative overheads relating to production. To arrive at cost of production of goods dispatched for captive consumption, adjustment for stock of work-in-progress, finished goods recoveries for sales of scrap, wastage etc. shall be made. 5.2 Direct wages and salaries.—Direct wages and salaries shall include house rent allowance, overtime and incentive payments made to employees directly engaged in the manufacturing activities. Direct wages and salaries include fringe benefits such as : (i) Contribution to provident fund and ESIS (ii) Bonus/ex grat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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