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TMI Blog2015 (10) TMI 1999X X X X Extracts X X X X X X X X Extracts X X X X ..... d carried out also is of the like nature. During the disputed period the definition of input services was very wide and included almost all activities related to business. Further when there is no dispute that credit is admissible on these services and the same is permitted to be utilized, the eligibility for refund of un-utilized credit cannot be measured with a different yardstick. The appellant being a BPO, exporting services, having large number of employees and a huge customer base in India and abroad the impugned services cannot be said to be not related to the activities relating to business of the appellant. - Impugned services cannot be said to be not related to the activities relating to business; Rejection of order of refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship Services for the period January 2010. The learned Counsel for appellant submitted that the authorities below failed to appreciate the definition of input services in the correct perspective. He submitted that appellant is a BPO with huge number of employees. Appellant provides Business Auxiliary Services to customers located in India as well as outside. Majority of services provided are exported outside the country. The impugned services are availed for sponsoring events and conduct of events. The learned Counsel laid thrust that the authorities below though rejected refund on these services have not held that these services did not qualify as input services. That the reason for denial of refund of credit is stated that these input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the business of the assessee. If the answer is in affirmative, the courts have allowed the credit. 5. On behalf of the appellants it is submitted that Event Management Services availed were in the nature of job fairs and events which had the object of imparting information about the Company to prospective employees. Through such activities, the Company was able to procure manpower for providing its output services. Besides this, Event Management Services were availed for organizing workshops, in-house trainings, team building events. The appellants have produced additional submission with details of documents of availing these services. Some of the documents are the correspondences for availing event management services, sponsorshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a different yardstick. 6. In Coca Cola India (P) Ltd. Vs. CCE Pune-III 2009 (242) ELT 168 (Bom) the Hon ble High Court observed that the use of the word activities in the phrase activities relating to business further signifies the wide import of the phrase activities relating to business . The Rule making authority has not employed any qualifying words before the word activities, like main activities or essential activities etc. Therefore it must follow that all and any activity relating to business falls within the definition of input services provided there is a relation between the manufacture and the activity. As already discussed the appellant being a BPO, exporting services, having large number of employees and a huge customer b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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