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TMI Blog2016 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of assessee. - Appeal No. E/1048/10 - - - Dated:- 16-11-2015 - M. V. Ravindran, Member (J) For the Appellant : Shri S V Nari, Supdt. (AR) For the Respondent : Ms Isha Shah, Adv ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. SB/37-42/LTU /MUM /2010 dated 24.2.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of CENVAT Credit on the various services, which were availed by the respondent in respect of the activity undertaken by them i.e. manufacturing and clearing of goods. It is the case of the Revenue as well as the learned AR that the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied on these services unless these services are exclusively used in or in relation to manufacture of exempted goods or providing exempted services. Therefore, finding of the Respondents that these services have no relation to manufacturing activity and clearance of goods and hence credit is not admissible is not correct. Further, the inclusive part of the 'input services' definition specifically covers the services of Advertising Agency and Security (Stock Broker' Service) as input service. It was observed by the Respondents that Advertising Agency charges were related publishing of auditors report/notices and Chartered Accountant Services are related to activity of certification in respect of transfer deeds stock brokin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I 2009 (15) STR 657, Hon'ble Bombay High Court has held that the definition of input service using terms means , includes are exhaustive. Services which may otherwise not within the ambit of definition clause included by use of includes and these are made exhaustive by word means . Words such as are illustrative and not exhaustive and refers to services related to business in the context of business. Expression Business is an integrated / continuous activity and not confined or restricted to mere manufacture of product. Activities in relation to business can cover all activities related to functioning of a business. Term business cannot be given restricted definition to say that the business of manufacturer is to manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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