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TMI Blog2013 (1) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... mmr(A)/166 & 167/VDR-II/2011, dt.25.04.2011 2. None appeared for the respondents despite notice. 3. Since the issue involved in this case lies in narrow compass, I take up the appeal for disposal in the absence of any representation from the assessee. 4. After hearing the Ld.D.R., I find that the issue involved in this case is regarding the CENVAT Credit availed on the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: 7. That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection there- with, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of accidents to the vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the revenue. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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