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TMI Blog2009 (10) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(3) of the Cenvat Credit Rules, 2004 along with interest. In this case (Tri-Del) held that no profile of event produced to substantiate that event organized for sale promotion/advertisement thus credit not eligible. The appeal filed by the appellant rejected. - E/2399/2007-SM(BR) - 1227/2009-SM (BR)(PB), - Dated:- 6-10-2009 - Shri P.K. Das, Member (J) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri S.N. Srivastava, SDR, for the Respondent. [Order]. - The relevant facts of the case as per records, hi brief, are that the appellants are engaged in the manufacture of Zinc Lead, Sulphuric Acid and Copper. The appellants availed input service credit of Rs.5,58,961/- on the basis of invoice issued by M/s. Innuenodo Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, is allowed as business expenditure. In this connection, he relied upon the decisions of the Hon'ble High Court as under- (a) Commissioner of Income-tax v. Aluminium Industries Ltd. - (1995) 214 ITR 541 (Kerala High Court); (b) Commissioner of income-tax v. Merck Sharp and Dohme of India Ltd. - (1983) 140 ITR 332 - (Bombay High Court); (c) Amarjothi Pictures v. Commissioner of Income-tax - (1968) 69 ITR 755 (Madras High Court) 3. Learned SDR on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the Commissioner (Appeals) rightly observed that celeberation of expansion of Chanderia plant by the employees is mere entertainment and cannot be treated as "activities relating to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses the expression "activities relating to business". The word 'relating' further widens the scope of the expression "activities relating to business". There is no qualification to the word "activities". There is no restriction that the "activities relating to business" should be relating to only the "main" activities or "essential" activities and, therefore, all other activity relating to business falls within the definition of "input service". It has further been held that the expression "such as" is purely illustrative. It has been defined in the Chambers Dictionary as "for example". The usage of the words "such as" after the expression "activities relating to business" in the inclusive part of the definition, therefore, further suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me when the collections might otherwise be dwindling. It has been pointed out by courts repeatedly that the expediency of the expenditure is not for the Revenue to consider. That is the matter entirely lift to the judgment of the assessee concerned. (b) In the case of Merck Sharp and Dohme of India Ltd. (supra), the Hon'ble Bombay High Court affirmed the decision of the Tribunal that the expenditure incurred in connection with the foundation-stone laying ceremony was allowable as business expenditure. The assessee-company incurred expenditure on account of printing invitation cards, construction of shamianna, hiring of furniture and transport. The Hon'ble Court followed earlier decisions CIT v. Tata Iron Steel Co. Ltd : - (1977) 106 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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