2008 (5) TMI 603

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..... Respondent. ORDER Demand of duty of Rs. 17,06,132/- stands confirmed against the appellants/applicants by denying them the credit of service tax paid on the insurance cover on aircrafts and vehicles on the ground that they are not used in or relation to the manufacture of final product. Our attention is drawn to the definition of 'Input service' as contained in Rule 2(l) of the Cenvat Credit Rul .....

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..... as made. 3. Apart from the fact we find that the definition of input service is wide enough to include the activities relating to business, the dispute stands decided finally in favour of the appellants in Manikgarh Cement (supra). The decision relied upon by DR only an interim order and not a final decision. As such, by following the Tribunal decision in the case of Manikgarh Cement, we find tha .....

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